ANALISIS PENERAPAN SAK EMKM DALAM MENYUSUN LAPORAN KEUANGAN PADA USAHA MIKRO KECIL DAN MENENGAH (Studi Kasus Usaha Jasa CNC Plasma Cutting Potong Plat Ornamen Indosemeru)

This study aims to analyze the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the financial reporting of the CNC Plasma Cutting Potong Plat Ornamen Indosemeru business. This micro-scale enterprise previously lacked a structured and formal financial recording system. The research employed a descriptive qualitative approach with a case study method, utilizing direct observation, in-depth interviews, and documentation. The findings reveal that prior to the implementation of SAK EMKM, financial records were done manually, without separating business and personal transactions, and without preparing financial position or income statements. Following the adoption of SAK EMKM, the business began to prepare financial statements including the statement of financial position, income statement, and notes to financial statements based on accrual accounting principles. These statements recognized fixed assets, recorded depreciation, systematically classified accounts, and separated personal capital from business cash. The implementation of SAK EMKM improved the quality of financial information presented, facilitating strategic decision-making and enhancing accountability to external parties such as banks and business partners. Challenges encountered included limited accounting knowledge, lack of historical documentation, and the absence of dedicated administrative personnel. Nonetheless, the results indicate that with proper guidance, micro-entrepreneurs can implement SAK EMKM effectively and sustainably.