Financial Reporting Practices At Umkm Ram Kelapa Sawit Pematang Siku Jaya : An Analysis Based On SAK EMKM
Keywords:
MSMEs, FINANCIAL STATEMENTS, Implementation of SAK EMKMAbstract
Micro, Small and Medium Enterprises (MSMEs) hold an important role in the Indonesian economy. However, many MSMEs have not implemented good and correct accounting practices, which makes financial reporting difficult. Therefore, it is very important for MSMEs to implement the preparation of financial statements based on SAK EMKM. The purpose of this study is to determine how SAK EMKM is used to prepare financial statements at Pematang Siku Jaya Palm Oil Ram. Data collection is done through interviews, observation, documentation, and literature study. The data analysis used is qualitative descriptive analysis. The results showed that Pematang Siku Jaya Palm Oil Ram MSMEs have not used SAK EMKM to prepare their business financial statements so that the financial statements of Pematang Siku Jaya Palm Oil Ram do not provide adequate information about their business operations and profits. This is due to a lack of human resources who do not understand how to prepare financial reports in accordance with SAK EMKM. Therefore, researchers are trying to help MSMEs Ram Kelapa Sawit Pematang Siku Jaya by creating and presenting financial reports based on SAK EMKM in accordance with the theory and relevant accounting cycle information.
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Copyright (c) 2024 Lusi Elviani Rangkuti, Sri Hikmah Wulandari, Heny Triastuti Kurnianingsih, Jalilah Ilmiha (Author)
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Simposium Ilmiah Akuntansi under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.
