ANALISIS PENYUSUNAN LAPORAN KEUANGAN UMKM BERDASARKAN SAK EMKM (Studi Kasus UMKM Modes Ellis)

Abstract

Micro, Small, and Medium Enterprises (UMKM) in Indonesia play a significant role in the resilience and
formation of Indonesia's economic growth. However, until now, the increasing number of UMKM in Indonesia
is also inseparable from obstacles. One of the UMKM obstacles is that many people UMKM business do not realize
the importance of preparing financial statements. The research aimed to find out the preparing financial statements
for UMKM at Ellis fashion with Microsoft Excel based on Micro, Small, and Medium Entity Accounting
Standards (SAK EMKM) and find out the financial performance conducted by ratio analysis. Furthermore, this
research was descriptive with a qualitative method. Moreover, the data collection technique used observations,
interviews, and documentation. The research result showed that financial statements used Microsoft excel on the
financial statement based on the SAK EMKM in preparing the financial position statements, loss-profit, and notes
on financial statements. In contrast, the financial performance result of liquidity ratios showed that they were not
in good condition. On the other hand, the profitability ratios showed in good condition. In contrast, the solvability
ratio was in good condition, and the activity ratio showed that the condition was not good.