Financial Reporting Preparation Design Based on Sak Emkm
Agung Yahya Putra
UIN Maulana Malik Ibrahim, Malang, Indonesia.
Kholilah Kholilah *
UIN Maulana Malik Ibrahim, Malang, Indonesia.
*Author to whom correspondence should be addressed.
Abstract
The purpose of this study is to compile financial reporting about Indonesia's MSMES Las Kopi Malang. This study is important since MSMEs contribute significantly to Indonesia's food and beverage industry despite poor financial management. This study uses a qualitative case study method, utilizing observation, documentation, and interviewing methods to gather data. Technical and source triangulation were the two triangulation methods used in this investigation. Data reduction, data display, and conclusion are all steps in data analysis. The study's findings demonstrate that Las Kopi use the Pawoon application to track sales transactions. This application's purpose is to solely display the sales; it does not prepare financial reports under SAK EMKM. To create financial reports, researchers go through four stages: identifying opening balances, transactions, accounting procedures, and financial report creation.
Keywords: Financial reporting, SAK EMKM, MSMEs
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References
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