Ikatan Akuntansi Indonesia (IAI).2012.Standar Akuntansi (SAK): Jakarta: Periode 1 Juni 2012ĭiana, Widhi Rachmawati dkk. 'Dampak Sosial Ekonomi Masyarakat di Wisata Alam Kapalo Banda Nagari Taram Kabupaten Lima Puluh Kota.' Jurnal Pendidikan Tambusai 6.2 (2022): 12631-12637.Arikunto, Suharsimi. Jakarta: Rineka CiptaĪrdia, Ulziana, and Dwi Pratiwi Wulandari. Prosedur Penelitian Suatu Pendekatan Praktek. Keywords: Effectiveness, Financial ReportĪrikunto, Suharsimi. So, the conclusion of this study is that the use of Simple Financial Statements for Street Vendors in Pariaman Traditional Markets has been effective. From some of these indicators, the average variable is 3,177 which is in the interval value of 2.45 - 3.2 and shows effectiveness. From the results of data analysis calculated based on each indicator, it is obtained First, it can be understood to obtain 3.168. While the data analysis technique used will be descriptive statistical analysis which refers to the existing interval values to measure effectiveness and describe the results of these measurements. Data collection techniques used are questionnaires, interviews, and documentation studies. This design compares the situation before and after being treated with the use of simple books (simple financial statements) to see net income. This research only involved 1 experimental group without a control group. The study used a Pre-Experimental design, namely One-Group Pretest-Posttest Design. The method used in this research is descriptive quantitative. So in this study, the researchers tried to provide an effective use of simple books (simple financial statements) for street vendors in traditional markets in order to determine the net profit earned in one period. Financial reports in traditional markets are dominated by traders who have quite large businesses.

Therefore, we must prepare maximum accounting concepts for street vendors so that they are easy to understand and can be applied to managed businesses. Most of the problems faced by business actors are related to financial statements that are not clear and do not even have financial statements. When the financial literacy of street vendors is low, this will be a barrier in achieving business success considering that street vendors operate in a dynamic and complex environment. On the other hand, financial literacy is one of the key principles of entrepreneurship that will assist in making decisions and carrying out activities that have financial consequences. One of the causes of the lack knowledge of street vendors is the low level financial literacy.

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