Analisis Penerapan SAK EMKM dalam Pencatatan Keuangan pada UMKM Parfum Sadap

Abstrak

This study aims to analyze the financial recording practices at UMKM Parfum Sadap and its compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Based on observations and interviews with the management, it was found that the financial recording at the UMKM is still done manually and simply, and has not fully adhered to SAK EMKM standards. The financial reports produced do not include balance sheets, income statements, or cash flow statements in accordance with the formats recommended by SAKEMKM. This non-compliance could potentially reduce the transparency and accountability of the financial reports, which could affect the difficulty in accessing external financing and decision-making in the business. The study recommends that UMKM Parfum Sadap start using accounting software that meets the needs of small businesses, as well as conducting training to improve understanding of SAK EMKM. With improvements in financial recording, it is expected that this UMKM can enhance transparency, efficiency, and competitiveness in the market.