Keywords
UMKM
SAk EMKM
How to Cite
Abstract
With so many MSMEs in Tinalan Village, the researchers wondered whether the MSMEs here had prepared financial reports. The financial statements themselves have benefits that MSMEs can obtain if they are prepared in accordance with existing accounting standards. As for MSMEs, they can use SAK EMKM. MSMEs can get additional funding which usually requires them to attach their business financial statements. The purpose of this study is to find out how the preparation of financial reports is carried out by MSMEs in Tinalan Village and whether they are in accordance with SAK EMKM and what the obstacles are experienced when preparing financial reports in accordance with SAK EMKM. This study used a qualitative approach with the field research method. The results of this study are that MSMEs in Tinalan Village only make profit and loss reports and that is definitely not in accordance with SAK EMKM. One of the obstacles experienced by MSME owners is the lack of knowledge about accounting, especially SAK EMKM.
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