The Implementation of SAK EMKM On UMKM Financial Reports
Nopi Hernawati, Ririn Sri Kuntorini, Irena Paramita Pramono
The Accounting Study Program, FEB
Universitas Islam Bandung
Abstract
Industry in Indonesia is developing quite rapidly, especially home industries that support peoples lives; one of which is tofu industry. In reality, this tofu industry is not yet developing due to the absence of good management and financial administration system caused by the lack of knowledge of SMEs (hereby called UMKM) about the importance of making financial reports. Accordingly, UMKM have difficulties in knowing and understanding their business financial condition. This research aims to help UMKM owners implement SAK EMKM (Financial Accounting Standard for UMKM) in preparing standardized, relevant, and reliable financial reports. The method of implementing research is a case study of Cibuntu Tofu UMKM in Warung Muncang Village, Bandung Kulon District, Bandung City. The research presentation approach is descriptive analysis. Data collection techniques for research activities are observation, interviews, and documentation. The result of this study is financial statements of Cibuntu Tofu UMKM in the form of financial position reports, income statements, and notes to financial statements. Keywords: UMKM Tofu Industry, Financial Statement, SAK EMKM
Keywords: UMKM Tofu Industry, Financial Statement, SAK EMKM
Topic: Other Related Topics