Saputri, Ananda Herta (2024) Penerapan Sak Emkm Sebagai Standar Dalam Penyusunan Laporan Keuangan Triwulan Pertama 2024 Pada Cv. Sinama. Diploma thesis, Fakultas Ekonomi Dan Bisnis Universitas Merdeka Malang.

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Abstract

This study aims to evaluate the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in thepreparation of the first-quarter financial statements of 2024 at CV. Sinama. Theresearch method used was descriptive quantitative, involving the collection ofprimary data through direct observation and interviews with the owner, as well asthe analysis of secondary data from the entity's financial transaction records. Theresults of the study indicated that CV. Sinama had not yet implemented SAKEMKM in the preparation of its financial statements. The owner of the entity stillfaced various challenges, such as a lack of understanding of the applicableaccounting standards. The current accounting records at CV. Sinama did not yetprovide a detailed record of the actual profits obtained. The entity could only seethe gross profit without knowing the net profit in detail after accounting foroperational expenses and other costs. The recommendations given suggested thatthe entity should maintain financial records in accordance with SAK EMKM tounderstand its financial performance and use it as a reference basis for decisionmaking

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