PENERAPAN PENCATATAN LAPORAN KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH (SAK EMKM) DALAM MENUNJANG PENINGKATAN KINERJA UMKM PADA UMKM MANUKAN

Amanda Orisa Puspitasari (Universitas Wijaya Kusuma Surabaya)
Eva Wany (Universitas Wijaya Kusuma Surabaya)

INCOME : Jurnal Akuntansi dan Keuangan
Vol 5 No 1 (2024): INCOME : Jurnal Akuntansi dan Keuangan

Micro, Small and Medium Enterprises (MSMEs) are businesses that have an important role in the country's economy. However, many MSMEs are still hampered by a lack of understanding about recording financial reports so that many do not record financial reports based on SAK EMKM to produce accurate information on MSME performance. This is experienced by MSMEs in Manukan, one of which is the Amanda Jaya Doll Shop which has been established for a long time and carrying out its business activities has not recorded financial reports in accordance with SAK EMKM. This research aims to be able to apply and analyze SAK EMKM in recording the financial reports of Amanda Jaya Boneka MSMEs which can support the performance of MSMEs. This type of research uses a descriptive qualitative approach in the form of a case study. The research results show that Amanda Jaya Boneka's business records financial reports by recording outgoing and incoming transactions of money or cash manually and daily because the business owner still does not understand recording financial reports based on SAK EMKM and does it according to the experience he has. This research hopes that Amanda Jaya Boneka Shop can implement its business activities by recording financial reports based on SAK EMKM to support accurate MSME performance.