<![CDATA[General Background: Micro, Small, and Medium Enterprises (MSMEs) require structured accounting systems to manage financial information as their business operations expand across multiple branches. Specific Background: Rams Dimsum, a culinary MSME in Sidoarjo, operates through a head office and several branches, but its accounting practices remain largely manual and are not fully aligned with the Private Entity Financial Accounting Standards (SAK EP). Knowledge Gap: Previous studies have mainly examined accounting standards in MSMEs generally, while research specifically addressing head-office and branch accounting under SAK EP remains limited. Aims: This study analyzes the accounting treatment between the head office and branches of Rams Dimsum based on SAK EP. Results: Using an interpretative qualitative approach, the study finds that fixed assets are recorded as expenses, financial reports are combined rather than separated by branch, goods distribution lacks written supporting documents, damaged inventory is not specifically recorded, and liabilities are recorded simply as routine expenditures. Novelty: This study provides a contextual examination of head-office and branch accounting practices in a culinary MSME by comparing actual practices with SAK EP requirements. Implications: More structured accounting records are needed to improve financial information and support business decision-making. Key Findings Highlights The accounting system does not yet separate financial reporting for individual branches. Asset recognition, inventory recording, and liability reporting remain inconsistent with SAK EP requirements. Centralized financial management supports daily operations but requires stronger documentation and integration. Keywords : Head Office Accounting, Branch Accounting, SAK EP, Financial Reporting, Micro Small and Medium Enterprises]]>
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