Analisis Implementasi SAK EMKM Dan Penyusunan Laporan Keuangan Pada CV. Solution Enginering

Anjani Anggraeni (Universitas Buana Perjuangan Karawang)
Lilis Lasmini (Universitas Buana Perjuangan Karawang)
Fista Apriani Sujaya (Universitas Buana Perjuangan Karawang)

Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Vol. 3 No. 3 (2026): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)

This study analyzes the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and the preparation of financial statements at CV. Solution Engineering. The findings show that the company has transaction evidence and records of revenues and expenditures, but has not formally implemented the accounting cycle and financial reporting in accordance with SAK EMKM. Reconstruction of the 2025 transaction data resulted in a statement of financial position, income statement, and Notes to Financial Statements (CALK). The analysis indicates that the company is at the initial stage of SAK EMKM implementation and still needs to develop its accounting records through general journals, ledgers, trial balances, and consistent periodic financial reporting