IMPLEMENTASI LAPORAN KEUANGAN BERBASIS SAK EMKM PADA UMKM PERMATA AGRO MANDIRI KOTA BATU

This study aims to implement financial preparation based on SAK EMKM (Accounting Standards for Micro, Small, and Medium Entities) at Permata Agro Mandiri MSMEs in Batu City. The formulation of the problem in this study is how to apply financial reports based on EMKM Financial Accounting Standards at Permata Agro Mandiri SMEs in Batu City. The data obtained in this study used a qualitative method in which researchers went directly to MSMEs and obtained secondary data in the form of documentation, and interviews were only used to validate secondary data. This study concludes that Permata Agro Mandiri SMEs have not prepared financial reports by SAK EMKM (Financial Accounting Standards for Micro, Small, and Medium Entities) due to a lack of socialization related to the application of SAK EMKM in Batu Cit