IMPLEMENTASI LAPORAN KEUANGAN BERBASIS SAK EMKM PADA PD. SUMBER REJEKI “NGANTANG”

This study aimed at implementing the financial report writing at PD Sumber Rejeki Ngantang based on SAK EMKM (micro entity, small, and medium). This study applied case study. The results of the study showed that PD Sumber Rejeki Ngantang has not presented yet financial report based on SAK EMKM standard. The financial report provided by PD Sumber Rejeki Ngantang was only in form of cash flow report. This standard is expected to assist UMKM in designing good and proper financial repor