ANALISIS PENYUSUNAN LAPORAN KEUANGAN USAHA MIKRO, KECIL, DAN MENENGAH BERDASARKAN SAK EMKM (STUDI KASUS PADA TOKO KAIN WARNA JAYA DI PONOROGO)

Gilang Pramudya Putra, NIM 20441763, Accounting Study Program, Faculty
of Economics, Muhammadiyah University Ponorogo,
Thesis Title : "Analysis of Financial Reports Preparation for Micro, Small, and
Medium Enterprises Based on SAK-EMKM (Case Study at Toko Kain Warna
Jaya in Ponorogo)”
This research aims to provide an overview of the compliance in preparing
financial reports based on SAK-EMKM and the challenges in its implementation.
The object of this research is Toko Kain Warna Jaya, located at Jl. Batoro Katong
No. 137, Ponorogo. This study uses a qualitative descriptive method. Data
collection techniques include interviews, documentation, observation, and
literature study methods.
This research shows that UMKM Kain Warna Jaya has a total liability and equity
of Rp 488,034,400 with a profit on sales of Rp 41,396,245. However, the financial
reporting is still prepared in a simple manner due to the business owner's limited
understanding of financial reporting in accordance with SAK-EMKM standards,
limited knowledge, and lack of supervision from relevant institutions, which
hinders the implementation of proper financial reporting.
Keywords : SAK EMKM, Statement of Financial Posititon, Income Statement,
CALK