IMPLEMENTASI SAK EMKM PADA UD NIKMAH JAYA 2 MOJOKERTO

His study aims to understand the implementation of SAK EMKM carried out by UD Nikmah Jaya so far. A descriptive qualitative research method is used in this study, along with recommendations for financial recording that aligns with SAK EMKM. Data collection for the research was conducted through interviews and documentation by gathering transaction evidence related to financial reports, which were then processed according to SAK EMKM. The results of this study indicate that UD Nikmah Jaya 2 has not fully complied with SAK EMKM in the preparation of financial statements. The reporting process only involves recording transactions and summing them up. Furthermore, profit and loss determination is done simply by subtracting incurred costs from received sales revenue. The challenges preventing UD Nikmah Jaya 2 from implementing SAK EMKM include the absence of professional accounting staff and limited time availability. However, the business owner has an understanding of SAK EMKM