The results showed that in the process of implementing the existing accounting cycle, omah jenang company did not record transactions in the journal and journal entries to the general ledger in accordance with SAK ETAP and the accounting cycle in general. The research method used is quantitative descriptive research with a case approach. The purpose of this study was to compare the quality of Omah Jenang's financial statements in Blitar with financial statements based on Accounting Standards for Micro, Small and Medium Entities. Of course this will be formed through various types of businesses such as home industries, CVs, cooperatives or Small and Medium Enterprises (SMEs).
people around him, such as businesses in the field of services, transportation, culinary and others.
One of the things that the Indonesian government really hopes for for its people in order to achieve their welfare in life is to be independent, independent, and not necessarily depend on what the government has given them but to be self-employed and not looking for work but to create jobs for themselves and other people.
