ANALYSIS OF FINANCIAL REPORT PREPARATION BASED ON EMKM SAK AT GIFT CAKE BAKERY
Keywords:
UMKM, financial statements, SAK EMKMAbstract
This study aims to analyze the preparation of financial statements based on SAK EMKM at the Gift Cake Bakery UMKM. The research method used is qualitative with a case study approach. The research was conducted at Gift Cake Bakery located in Desa Rasi, Kecamatan Ratahan, Kabupaten Minahasa Tenggara. Data was collected through interviews, observations, and documentation. The results show that the financial recording at Gift Cake Bakery is still simple, only recording income and expenses in cash without adhering to the SAK EMKM standards. Therefore, the owner is encouraged to apply SAK EMKM in preparing financial statements to produce more accurate and transparent reports.
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