Implementation of SAK EMKM-Based Financial Reporting in the Preparation of Financial Statements for the Aneka Material Jaya Building Supply MSME in Tomohon City
Keywords:
MSME, Financial Statements, SAK-EMKM.Abstract
This study aims to analyze and design the implementation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) at Toko Bangunan Aneka Material Jaya in Tomohon City, as well as to identify the obstacles to its implementation. The research method applied is descriptive qualitative. Data were collected through in-depth interviews with the owner and employees, direct observation of operational activities, and documentation of business transaction records. The results indicate that: (1) The initial recording system used by the MSME was highly simplified, limited to manual cash inflows and outflows, which did not meet proper accounting standards; (2) The financial statement reconstruction successfully generated the Statement of Financial Position, Income Statement, and Notes to the Financial Statements (CALK) for the 2023–2024 periods in accordance with SAK-EMKM; (3) The primary obstacles encountered include the owner's low understanding of accounting concepts, limited quantity and quality of human resources in finance, and the absence of a digital recording system. In conclusion, although compliant financial statements were successfully prepared, sustainable independent implementation by the MSME still requires intensive assistance due to internal competency limitations.
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