<![CDATA[Micro, Small, and Medium Enterprises (UMKM) is one of the sectors that contributes greatly to the Indonesian economy. Despite having a strategic role in encouraging economic growth, there are still many MSMEs that have not implemented a financial recording system according to the standard so that the available financial information has not been able to be an adequate basis for the decision-making process. This research aims to analyse the management of cash flow in MSMEs Daff Yoghurt and compile financial statements based on Micro, Small, and Medium Entities Financial Accounting Standards (SAK EMKM). The method used is quantitative descriptive research with a case study approach. Data collection is carried out through financial transaction documentation, interviews with business owners, and observation of the financial recording process applied during the research period. The research results show that the cash flow management system in Daff Yoghurt MSMEs is still limited to recording cash in and out without a structured account classification. This condition causes the financial information produced to be unable to describe the financial position of the business thoroughly. Therefore, the preparation of financial statements is carried out according to SAK EMKM which includes profit and loss statements, financial position statements, and notes on financial statements. The preparation of the report produces financial information that is more systematic, relevant, and easy to understand so that it can be used as a basis for evaluating business performance and supporting the decision-making process. The implementation of SAK EMKM is expected to improve the quality of financial management as well as strengthen the sustainability and development of MSMEs.]]>
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