ANALYSIS OF THE PREPARATION OF FINANCIAL REPORTS OF COCONUT SHAKE MICRO-ENTERPRISES BASED ON INDONESIAN SAK FOR EMKM
Keywords:
MSMEs, MSME SAK, Financial ReportsAbstract
The existence of Micro, Small and Medium Enterprises (MSMEs) in Indonesia plays a very big role in the resilience and formation of Indonesia's economic growth. However, until now the increasing number of MSMEs in Indonesia has not been free from obstacles. One of the obstacles still faced by MSME players is that many people do not realize the importance of preparing financial reports. This research was conducted with the aim of finding out the application of SAK UMKM to the quality of micro business financial reports, including how the application of this standard affects transparency, accountability and economic decision making and knowing the perceptions of micro business owners regarding how the preparation of financial reports based on SAK UMKM contributes to sound financial management. better, increased operational efficiency, access to financing, and business growth.
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