PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK EMKM) PADA UMKM INFFABLE STUDIO

Abstrak

Preparing financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) is an important step for Micro, Small and Medium Enterprises (MSMEs) in increasing financial transparency and accountability. This research aims to analyze the implementation of SAK EMKM in Inffable Studio MSMEs as a case study. This research uses a qualitative descriptive method, with data collection techniques through interviews, observation and document analysis. The research results show that Inffable Studio has not implemented SAK EMKM in preparing financial reports. Existing financial reports are still simple and do not meet formal standards, so they do not support managerial decision making and access to external funding. Through this research, the author helped prepare financial reports based on SAK EMKM, including financial position reports, profit and loss reports, and notes to financial reports. The research results show that after implementing SAK EMKM, Inffable Studio recorded total assets of IDR 84.368.666 and total net profit of IDR 27.416.500 in the period analyzed. Notes to financial statements provide relevant additional information, including the accounting policies used, details of income, and explanations regarding liabilities and equity. This implementation not only improves the quality of financial reporting to be more structured and in accordance with standards, but also provides real benefits in supporting better decision making and increasing the potential for access to external funding.