PENERAPAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK EMKM) PADA UMKM SERIOUS KOPI DAN BURGER

Abstract

Indonesia has experienced a significant decrease in the economy during the pandemic of covid-19. Therefore, the government pushes the development of UMKM as the people's economic motor boosts national economic growth and recovery. Serious Coffee and Burger is one of the UMKM in Surabaya which has experienced an increase each year, also still in great demand and developed by society. Furthermore, UMKM will be able to grow if each of them prepares the financial statements in accordance with SAK EMKM. In line with that, the result of financial statement preparation can be used for decision-making and obtaining important information (Fix Assets, Current Assets, and Profit). The research was descriptive-qualitative. Moreover, the data were secondarily obtained from journals, books, the internet, and sources related to the research object.The result indicated that Serious Coffee and Burger did not prepare the financial statement with SAK EMKM. This happened to the owner had a lack of understanding with it. It could be seen from the financial position statement on July 2022 which showed the assets were Rp. 169,125,310; Liability Rp. 0; Equity Rp. 169,125,310; Net profit Rp. 800,000 also the Notes To Financial Statement presenting the general description of Serious Coffee and Burger.