PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) (Studi Kasus pada Takana Grosir

This study aims to indentify how Micro, Small and Medium Enterprises (MSMEs) prepare financial reports and implement Financial EMSMEs). This study uses the Takana Grosir object wich is located on Jl. Puputan No. 07, Semarapura Kangin, Klungkung Regency, Bali 80761. Financial reports about the condition and performance of the company, so that it can be used as a basis for making economic dicisions. This research is aimed at MSMEs that do not have financial reports. The purpose of this study is to assist and facilitate MSME owners is making financial reports base on SAK EMKM this research method used is descriptibe and qualitative methods. The research was conducted to identify financial activities and prepare financial reports based on SAK EMKM. Data were collected by meas of interviews abd documentation. This study shows that MSMEs prepare very simple financial reports, only recording income and expense