ANALYSIS OF FINANCIAL REPORT PREPARATION IN MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMEs) AT BANG PING PHOTOGRAPHY
Keywords:
Sistem Pencatatan, Laporan Keuangan, UMKMAbstract
This study aims to analyze the preparation of financial reports of Bang Ping Photography MSMEs. This study uses qualitative and descriptive methods to explore the provisions of financial recording based on SAK EMKM through interviews and financial report analysis. The findings of the study indicate that the financial recording carried out is still very simple and not in accordance with Indonesian accounting standards. The contributing factors include a lack of internal understanding and discipline, as well as a lack of supervision from external stakeholders. This study is expected to make Bang Ping Photography start preparing financial reports in accordance with applicable accounting standards.
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