PENERAPAN AKUNTANSI SAK EMKM DALAM PENYUSUNAN LAPORAN KEUANGAN PADA UMKM TOKO RESTU INDAH BARU KECAMATAN BANDUNG KABUPATEN TULUNGAGUNG

This study aims to help MSME owners Toko Restu Indah Baru in preparing financial statements. The preparation of good and correct financial reports has many benefits in the continuity of a business, such as knowing the financial position of the business that is being run, it can be seen that the business being run has increased or decreased profits every month, can be used as a reference in decision making, financial reports are also used as one of the requirements in applying for a loan at a financial institution, so a business should prepare financial reports. The Indonesian Accounting Association has now compiled the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) which aims to make it easier for MSME actors to prepare financial reports because the preparation of SAK EMKM financial reports is simpler and easier for MSME actors to do. This research uses descriptive qualitative methods. This research was conducted with 4 stages, namely data collection conducted through interviews, field observations, and documentation, data reduction, data presentation and conclusions. The result of this study is that Toko Restu Indah Baru has not made financial records in accordance with SAK EMKM standards, in this shop it only makes simple records, namely recording product sales. Toko Restu Indah Baru has not prepared financial reports in accordance with SAK EMKM due to a lack of understanding of the preparation of financial reports in accordance with the standards. Keywords: SAK EMKM, Financial Report, MSME