<![CDATA[This study aims to determine the application of SAK EMKM as the basis for preparing financial statements and the obstacles faced in implementing SAK EMKM at the Sidoarjo Buket Gallery. The population in this study is the MSME Buket Gallery Sidoarjo. The type of method used in this study is a qualitative method with a descriptive approach. Sidoarjo Bouquet Gallery is a business in the creative industry that produces various kinds of bouquets such as snack bouquets, money bouquets, snack tarts, money tarts, etc. The Sidoarjo Bouquet Gallery was established in 2018 but has not been able to apply SAK EMKM in compiling financial reports for businesses. Reports based on SAK ETAP consist of Income Statement, Statement of Financial Position, Notes to Financial Statements. The results of this study indicate that the recording of the financial statements of the Sidoarjo Buket Gallery is still very simple and has not been able to report financial statements in accordance with the applicable SAK EMKM because of the lack of understanding of the preparation of reports according to standards. The preparation of financial statements that should be carried out by a business entity, considering that financial statements are an important indicator in assessing the financial performance of a business entit]]>
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