Analysis of financial statements on NYUCI LOUNDRY MSMEs based on financial accounting standards (SAK-EMKM)

Sri Liniarti (Universitas Al Azhar, Indonesia)
Rizky Surya Andhayani Nasution (Universitas Al Azhar, Indonesia)
Yunanda Eka Putra (Universitas Al Azhar, Indonesia)
Farida Khairani Lubis (Universitas Islam Sumatera Utara, Indonesia)
Elina R Gustarina (Politeknik Negeri Sriwijaya, Indonesia)

Indonesia Accounting Research Journal
Vol. 13 No. 2 (2025): December: Auditing, Finance, Accounting, Management

This research aims to find out the financial statements of MSMEs Loundry NYCUI based on SAK EMKM and identify financial reporting obstacles experienced by MSMEs Loundry NYUCI based on SAK EMKM. This research uses a descriptive qualitative method, using primary and secondary data. The data collection technique used is interviews. The results of this study confirm that the financial statements of NYUCI Loundry do not meet the requirements of SAK EMKM. The problems experienced by Loundry NYUCI in financial reporting based on EMKM SAK are caused by a ignorance of EMKM SAK, ignorane of socialization of EMKM SAK, and ignorance of human resources in the field of accounting.