Analisis Penyusunan Laporan Keuanganberdasarkan SAK EMKM Pada Usaha Pabrik Tahu Bandung Di Kota Bengkulu

Abstrak

This study analyzes the application of the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) to the financial statements of MSMEs, especially Bandung Tofu Factory in Bengkulu City, which became effective on January 1, 2018. Financial statements based on SAK EMKM consist of the Statement of Financial Position, Income Statement, and Notes to Financial Statements. This research uses a comparative descriptive analysis method with a qualitative approach, and data collection techniques through interviews, observation, and documentation.The results showed that the financial statements prepared by the Bandung Tofu Factory were not in accordance with SAK EMKM, because they only recorded income and expenses without preparing a complete financial position report. The author helps the business to prepare financial statements in accordance with SAK EMKM 2018. This study concludes that financial recording at the Bandung Tofu Factory is still far from the provisions stipulated in SAK EMKM. Therefore, it is hoped that the Bandung Tofu Factory can start implementing a financial position report in accordance with SAK EMKM in the next period, so that business owners can better understand their financial condition and business performance.