Analisis Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Pada CV Mulia Berkah Garment

Abstract

This study aims to analyze the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at CV. Mulia Berkah Garment. This research uses a descriptive qualitative method with a case study approach. Data were collected through interviews, observation, and documentation, with data validity tested using source triangulation. The results show that before implementing SAK EMKM, the company only recorded cash inflows and outflows without account classification and had not prepared financial statements according to standards. After implementing SAK EMKM, the company was able to prepare financial statements through the accounting cycle, including journals, ledgers, trial balance, income statement, statement of financial position, and notes to financial statements (CALK). The implementation of SAK EMKM improved the organization of accounting records and the quality of financial information, although challenges remained, including limited accounting understanding and unstructured financial administration.