Penerapan Akuntansi Berdasarkan SAK EMKM Pada Pabrik Krupuk Cap Bintang Rasa Kecamatan Dolopo Kabupaten Madiun

This study aims to describe the process of preparing financial statements at
financial statements at the Cap Bintang Rasa Cracker Factory by applying the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM).
Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The factory
This factory does not have a structured transaction recording system and has not compiled financial statements.
compiled financial statements. Therefore, researchers provide an overview
process in preparing financial statements starting from recording general journals based on available financial documents, then
recording based on available financial documents, then proceed with transferring the data to the general ledger to categorize the accounts.
transferring data to the ledger to categorize accounts. After that,
balance sheet is prepared as the basis for preparing the income statement and statement of changes in capital.
changes in capital. The process ends with the preparation of a statement of financial position
(balance sheet) as a summary of the company's financial condition.
The results of this process show that by preparing
financial statements in accordance with SAK EMKM can help MSME actors understand their financial condition more clearly and can be used as a summary of the company's financial condition.
financial condition more clearly and can be used as a basis for making better business decisions.
better business decisions. At the Krupuk Cap Bintang Rasa Factory, the application of SAK EMKM can be the first step in preparing financial statements in accordance with SAK EMKM.
SAK EMKM can be an important first step to improve financial governance, despite the
its financial governance, although there are obstacles in its application such as
limited accounting knowledge and lack of competent resources.
Keywords: Financial statements, SAK EMKM, MSMEs, general journal, factory
factory.