IMPLEMENTASI SAK EMKM PADA ENTITAS UMKM DI KOTA MOJOKERTO (Studi Kasus Percetakan X)

This research was conducted with the aim of identifying records, evidence of transactions and financial reports that have been carried out for UMKM, understanding the meaning of accounting for UMKM, and presenting UMKM financial reporting in accordance with SAK EMKM. The method used in this research is qualitative research with a descriptive approach obtained from primary data and secondary data. The research results show that UMKM already do bookkeeping but it is still simple and only limited to knowledge. By carrying out accounting practices, the business's financial performance will be more orderly and will affect the quality of financial information. Accounting applied to UMKM will be an important factor in business development because accounting information is used as a basis for making business decisions.