PENERAPAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH

Abstract

SAK EMKM are one of the financial standards set to provide convenience for UMKM in compiling and presenting
financial report to be more simple also easier to understand for the investors and creditors to give financial support
from UMKM. This condition happens at UD Arry Jaya which has not implemented the SAK EMKM. This
research used a qualitative and descriptive approach. The research data used direct primary data taken from UD
Arry Jaya through interviews and information data contained cash in and cash out. Furthermore, the secondary
data obtained from a journal, books also internets related to the researcher’s needs. The research result concluded
that UD Arry Jaya had not prepared the financial statement by SAK EMKM because the owners understanding
of the SAK EMKM. The researcher conducted the financial statement preparation, meanwhile, the research data
analysis result that the financial position statement on April 2021 concluded the total asset Rp 369.605.000,- and
the loss profit report was Rp 24.630.000,- also the financial statement (CALK) presented the general description
related with UD Arry Jaya. This research expected it would give information for the owners of UD Arry Jaya in
the implementation of SAK EMKM.