Analisis Kesiapan Dalam Penerapan Model Laporan Keuangan Entitas Mikro Kecil Menengah Berdasarkan SAK EMKM

Abstract

Financial reports are not only used as a cover for business capital, but can be used as information material for evaluating business performance. There are still many business actors, especially MSMEs, who do not understand the importance of financial reports. The Indonesian government plans to require MSME owners to make financial reports to facilitate the provision of capital and increase global competition. SAK EMKM is an Accounting Standard for MSMEs in preparing financial reports. This study aims to explore information about the presentation of financial statements and the readiness of MSME actors in the application of the Micro, Small and Medium Entity financial report model based on SAK EMKM on MSMEs UD. Perdana Collection is one of the bag manufacturers in Mojokerto with a descriptive qualitative method. Based on the research results, it can be concluded that UD. Perdana Collection has not prepared financial reports based on SAK EMKM and is not ready to implement financial reports based on SAK EMKM because there are no indicators of readiness assessment that have been met. The obstacles faced are the lack of accounting knowledge, no special employees in the accounting field and there is no separation of business finances from personal finances.