IMPLEMENTASI PENYUSUNAN LAPORAN KEUANGAN SESUAI SAK- EMKM PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM)

Abstract

This study aims to analyze the implementation of financial reporting in micro, small, and
medium enterprises (MSMEs) based on the Financial Accounting Standards for Micro,
Small, and Medium Entities (SAK EMKM), using a case study of the Bakso Serayu MSME
in Probolinggo City. This study used a qualitative descriptive approach, and data sources
were obtained through interviews and documentation. The results indicate that the Bakso
Serayu MSME only maintains simple daily recording of cash inflows and outflows and
has not yet prepared financial reports in accordance with the Accounting Standards for
Micro, Small, and Medium Entities (SAK EMKM). Factors contributing to the failure to
prepare financial reports include the owner's lack of understanding of financial
statements. Furthermore, the owner believes that simple recording of cash inflows and
outflows is sufficient for his business.