Date, Nurhayati L (2024) Penyusunan Laporan Keuangan Umkm Berdasarkan Sak Emkm (Studi Kasus Umkm Beauty X). Diploma thesis, Fakultas Ekonomi dan Bisnis Universitas Merdeka Malang.

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Abstract

MSMEs (Micro, Small, and Medium Enterprises) are an important pillar in the
Indonesian economy, contributing significantly to job creation and economic
growth. SAK EMKM is designed to simplify and facilitate financial reporting
for these small business entities. Financial reports in accordance with financial
accounting standards have not been carried out by Beauty X. This study aims
to conduct the application of accounting standards for micro, small and
medium entities at Beauty X. The method used is quantitative using a case
study approach. The data source used is primary data, namely conducting
direct interviews with the owner of Beauty X. The results showed that Beauty
X had not made financial records so that the profit generated was unknown and
no depreciation calculations were made on the assets contained in Beauty X.
The implementation of SAK EMKM, MSMEs is expected to increase financial
transparency and accountability, facilitate access to financing, and strengthen
competitiveness. The implementation of SAK EMKM is expected to help
MSMEs manage finances more professionally and support the growth and
sustainability of their businesses.

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