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All Journal Jurnal Akuntansi, Manajemen dan Bisnis Digital
Sri Miranty Siregar
Universitas Pembangunan Panca Budi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analysis of Financial Statement Preparation Based on SAK EMKM for Aqsa Laundry MSME in Sendang Rejo Sri Miranty Siregar; Hendra Saputra; Fitri Yani Panggabean
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 4 (2026): Oktober
Publisher : LPPM Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i4.12698

Abstract

Through this study, the author dissects the preparation of financial statments based on SAK EMKM at Aqsa Laundry MSME in Sendang Rejo Village. A descriptive qualitative approach was chosen as the main method, where field data collection was conducted through direct observations, interviews, and gathering financial documents in the form of financial records and information from the business owner. The data were subsequently analized to produce a standardized financial reporting format consisting of the statement of financial statement position, follewed by the income statement, and the notes to financial statements. Field data indicate that financial bookkeeping at Aqsa Laundry MSME has not yet implemented SAK EMKM standards. This is because the transaction recording carried out by the owner has been very simple, limited to manually recording cash inflows and outflows. Therefore, this study designs SAK EMKM based financial statements to make Aqsa Laundry’s bookkeeping more structured and assist the owner in business decision making. Cvbnm
Co-Authors Fitri Yani Panggabean Hendra Saputra