Implementation of SAK EMKM to Ensure Accuracy in the Preparation of FinancialStatements for Dream Roast Coffee Malang

Guntur Rizky Wibowo (Universitas Widya Gama)
Syamsul Bahri (Universitas Widya Gama)
Dwi Anggarani (Universitas Widya Gama)

Journal of Management Research and Studies
Vol. 4 No. 2: July - December (2026)

This study aims to apply the SAK EMKM (Financial Accounting Standards for Micro, Small, and Medium Entities) to the preparation of financial statements for the MSME Dream Roast Coffee Malang, thereby ensuring accuracy in the process. A descriptive qualitative method was employed. The results indicate that SAK EMKM has a significant impact on the MSME's financial statements; however, full compliance has not yet been achieved, as certain required data indicators were unavailable from the business. Nevertheless, the MSME intends to continue using SAK EMKM for preparing its financial statements in the future.