PENERAPAN PENYUSUNAN LAPORAN LABA RUGI D’RENT ROTI & KUE PONOROGO BERDASARKAN STANDART AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL dan MENENGAH (SAK EMKM)

This research aims to examine the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at D’rent Roti & Kue bakery in Ponorogo. This study employs a qualitative method. Data collection techniques include observation, interviews, and documentation conducted directly at the bakery. The data sources for this research consist of primary and secondary data from D’rent Roti & Kue. The findings, based on an interview conducted on January 2, 2023, indicate that financial reports, specifically the profit and loss statement, are prepared according to the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The research results show that Mr. Sujarwo reported a profit of Rp. 60,568,000 for December 2022.