ANALISIS PENYUSUNAN LAPORAN KEUANGAN UMKM BERDASARKAN SAK EMKM (STUDI KASUS BATIK JETIS SIDOARJO)

Abstract

The existence of Micro, Small and Medium Enterprises (MSMEs) in Indonesia plays a very big role in the resilience and formation of Indonesia's economic growth. However, to date the increasing number of MSMEs in Indonesia is also inseparable from the obstacles faced by every MSME actor. One of the obstacles still faced by MSME players is that many people do not realize the importance of preparing financial reports for business purposes and there is a lack of understanding regarding the preparation of financial reports for each MSME player. This research was conducted with the aim of analyzing the preparation of UMKM financial reports based on SAK EMKM (Case Study of UMKM Batik Jetis "Batik Tulis Namiroh" Sidoarjo). The type of research used is descriptive with qualitative research methods. The data collection techniques used in this research are observation, interviews and documentation. The results of this research are a draft financial report based on SAK EMKM by presenting a profit and loss report, financial position report and notes to the financial report.