PENYUSUNAN LAPORAN KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) (Studi Kasus pada UD Dhani Jaya Kecamatan Singosari Kabupaten Malang)

Abstract: Micro, small and medium enterprises (MSMEs) are one of the drivers of the nation's economy. However, they don’t understand and need to be equipped with knowledge about the preparation of financial statements by applicable standards, namely SAK EMKM. This study aims to determine the process of preparing financial statements at UD Dhani Jaya, and how to prepare financial reports by the financial statement format in SAK EMKM. This type of research is descriptive research. Data collected through interviews and documentation. The results showed that the process of preparing financial statements at UD Dhani Jaya was not by the standards, recording business transactions was still simple, only recording cash receipts and cash disbursements. Finally, based on the data that was obtained, the researcher compiled UD Dhani's financial statements based on SAK EMKM which consisted of financial position statements, income statements, and notes on financial statements