Financial Statements of MSMEs in Pari City with SAK EMKM Standards

Wan Fachruddin; Vina Arnita; Andini Puspita Sari

Authors

Wan Fachruddin University of Pembangunan Panca Budi
Vina Arnita University of Pembangunan Panca Budi
Andini Puspita Sari University of Pembangunan Panca Budi

Keywords:

Financial Statements, MSMEs, SAK EMKM

Abstract

Financial reports play a crucial role in managing and monitoring the financial performance of Micro, Small and Medium Enterprises (MSMEs). This study aims to evaluate the process of preparing MSME financial statements based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in Pari City. The research method applied is descriptive analysis, by collecting data through interviews and direct observation of MSMEs in Pari City. The results of the analysis show that MSMEs in Kota Pari still face a number of obstacles in preparing financial statements in accordance with SAK EMKM, including the lack of qualified human resources and adequate understanding of accounting standards. Therefore, recommendations are proposed to increase MSMEs' understanding and awareness of the importance of preparing proper financial statements in accordance with SAK EMKM, as well as to strengthen cooperation between MSMEs and relevant parties to provide the necessary guidance and technical support. By doing so, it is hoped that MSMEs in Pari City can improve the quality of their financial statements and support the growth and sustainability of their businesses.

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