IMPLEMENTASI PENYUSUNAN LAPORAN KEUANGAN SESUAI SAK- EMKM PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM)

Mohamad Soedarman (STIE Malangkucecwara Malang)
Dewi Rahmawati (STIE Malangkucecwara Malang)

Jurnal Analisa Akuntansi dan Perpajakan
Vol. 10 No. 1 (2026): Jurnal Analisa Akuntansi dan Perpajakan

This study aims to analyze the implementation of financial reporting in micro, small, and medium enterprises (MSMEs) based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), using a case study of the Bakso Serayu MSME in Probolinggo City. This study used a qualitative descriptive approach, and data sources were obtained through interviews and documentation. The results indicate that the Bakso Serayu MSME only maintains simple daily recording of cash inflows and outflows and has not yet prepared financial reports in accordance with the Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Factors contributing to the failure to prepare financial reports include the owner's lack of understanding of financial statements. Furthermore, the owner believes that simple recording of cash inflows and outflows is sufficient for his business.