This study aims to mitigate culture, accounting practices for Micro, Small and Medium Enterprises (SMEs)
by the Financial Accounting Standards Entities of Micro, Small and Medium Enterprises (SAK EMKM) and
internalize the values embodied in the concept of assitinajang na getteng to adjust SAK EMKM with entity
perpetrator needs of micro, small, and medium enterprises. This research was conducted in Sinar Jaya
Palia who still have a background in accounting is still minimal and not lead to the availability of current
technology. The method used in this study is qualitative, ethnographic approach with interpretive
paradigm. The results of this study Sinar Jaya Palia showed that there a variety of challenges and obstacles
that still plagues the development of SMEs in accounting practices. The importance of the financial
statements for SMEs as it will affect the sustainability of its business and can predict the extent to which
the business can grow. The study also internalizes collaborative philosophy items, namely
Bugis assitinajang na getteng in the sense that the SMEs shall cling to the rules of financial administration
(SAK EMKM) and align the needs and obligations. The collaboration culture as a measure to mitigate the
accounting practices of SMEs is Considered still not in line with the rules of financial administration.
Barriers to this study are the lack of knowledge of SMEs in the existence of accounting and the use of
technology that is still untapped
