ANALISIS PENERAPAN PENYUSUNAN LAPORAN KEUANGAN PADA UKM UD MAKMUR MANDIRI BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH

Abstract

Most MSMEs have not carried out financial records in an orderly and good manner. They are only guided by the profits obtained. In running their business, it is important for MSMEs to prepare financial statements. To prepare the Financial Statements, it must be based on the established standards, namely SAK EMKM (Financial Accounting Standards for Micro, Small and Medium Entities). This study aims to find out how the preparation of financial statements for UKM UD Makmur Mandiri, to find out whether UKM UD Makmur Mandiri have implemented SAK EMKM in the preparation of financial statements and solutions that can be done so that UKM UD Makmur Mandiri can apply SAK EMKM in the preparation of financial statements. .

This research is a qualitative descriptive study. Descriptive research is generally a non-hypothetical research. UD Makmur Mandiri has never compiled and made financial reports for the businesses it has been running. Based on the foregoing, the author tries to help UD Makmur Mandiri compile and present financial reports based on SAK EMKM