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All Journal Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce
Aisyah Al Zahra
Politeknik Negeri Sriwijaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengelolaan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) Aisyah Al Zahra; Neneng Miskiyah; Mahmud Junianto
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 3 (2026): September : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i3.7541

Abstract

Micro, Small, and Medium Enterprises (UMKM) is one of the sectors that contributes greatly to the Indonesian economy. Despite having a strategic role in encouraging economic growth, there are still many MSMEs that have not implemented a financial recording system according to the standard so that the available financial information has not been able to be an adequate basis for the decision-making process. This research aims to analyse the management of cash flow in MSMEs Daff Yoghurt and compile financial statements based on Micro, Small, and Medium Entities Financial Accounting Standards (SAK EMKM). The method used is quantitative descriptive research with a case study approach. Data collection is carried out through financial transaction documentation, interviews with business owners, and observation of the financial recording process applied during the research period. The research results show that the cash flow management system in Daff Yoghurt MSMEs is still limited to recording cash in and out without a structured account classification. This condition causes the financial information produced to be unable to describe the financial position of the business thoroughly. Therefore, the preparation of financial statements is carried out according to SAK EMKM which includes profit and loss statements, financial position statements, and notes on financial statements. The preparation of the report produces financial information that is more systematic, relevant, and easy to understand so that it can be used as a basis for evaluating business performance and supporting the decision-making process. The implementation of SAK EMKM is expected to improve the quality of financial management as well as strengthen the sustainability and development of MSMEs.
Co-Authors mahmud Junianto Miskiyah, Neneng