ANALISIS PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM (STUDI KASUS PADA DAPUR ANIETS)

Arsinta Zalzabila. 2024. Financial Report Preparation Analysis Based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) (Case Study:
Dapur Aniets), supervised by Karlina Ghazalah Rahman and Andi Marlinah.
This study aims to analyze the preparation of financial reports based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) with a case study on the MSME Dapur Aniets. MSMEs play a crucial role in the Indonesian economy, but many face challenges in preparing financial reports in accordance with applicable accounting standards.
The research data were obtained through interviews, observations, and documentation. The data analysis used in this study is qualitative descriptive analysis, which
systematically describes data factually and accurately regarding the accepted facts.
The results of the study indicate that the MSME Dapur Aniets has not fully implemented SAK EMKM in the preparation of its financial reports. Factors hindering implementation include the lack of understanding and accounting skills of business owners, as well as insufficient awareness of the importance of accounting standards. This study suggests the need for training and mentoring for MSME owners in preparing financial reports in accordance with SAK EMKM to enhance the quality of financial reports and support business development.