PENERAPAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA GARAGE COFFEE.ID

Abstrak

Implementation of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) is a strategic step for MSME players in increasing financial transparency and strengthening business competitiveness. This research aims to apply the preparation of SAK EMKM-based financial reports to Garage Coffee.Id, an MSME in the culinary sector which was founded in 2023. The type of research used is qualitative research. Based on the characteristics of the problem raised by the researcher, this research is classified as qualitative research and a descriptive approach. The data used in this research is primary data obtained directly from MSMEs, such as data from interviews with MSMEs as well as data from daily cash in and cash out records. Meanwhile, secondary data was obtained from books, journals, and the internet which supported this research. The research results show that UMKM Garage Caffee.Id has not implemented SAK EMKM. This research was carried out by collecting financial data, recording daily transactions, and preparing financial reports which include financial position reports, profit and loss reports and notes to financial reports.