<![CDATA[This study aims to design financial statements for Bintang Illahi Pharmacy, Kampung Cina Branch, Bukittinggi, based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and to identify implementation constraints. A descriptive qualitative approach with a case-study design was employed. Primary data were obtained through observation and interviews with the branch manager and personnel involved in administration, while secondary data consisted of transaction evidence and financial records for the period of January 1–June 30, 2025. The analysis involved document inventory, account identification and classification, comparison of existing practices with SAK EMKM, transaction entry using Accurate Desktop, and preparation of an income statement, a statement of financial position, and notes to the financial statements. The findings indicate that the previous recording system was limited to daily notes and did not produce standardized financial statements. The reconstruction generated revenue of IDR 201,393,500.00, cost of goods sold of IDR 291,020,361.38, operating expenses of IDR 61,460,000.00, and a net loss of IDR 151,086,861.38. Total assets amounted to IDR 302,629,858.62, comprising cash of IDR 59,429,090.00 and inventories of IDR 243,200,768.62, with no liabilities and equity of IDR 302,629,858.62. The reported loss should not be interpreted as a complete representation of actual performance because some sales were not documented in the daily records. The principal constraints were recording indiscipline, limited accounting competence, time-consuming data entry, and the absence of standardized reporting procedures. Therefore, SAK EMKM adoption and accounting software should be supported by sales-recording procedures, cash reconciliation, inventory control, and continuous employee training.]]>
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