ANALISIS PENERAPAN SAK EMKM PADA SARIJAN COFFEE SIGRA

This research aims to analyze, assess and identify the suitability and obstacles in implementing SAK EMKM that occur at the Sarijan Coffe Sigra UMKM. This research is a type of descriptive qualitative research using two types and sources of research data, namely primary data through interviews and secondary data through collecting financial report documents for UMKM Sarijan Coffee Sigra in 2023. The data analysis technique carried out in this research uses a conformity analysis table for implementing SAK EMKM at UMKM Sarijan Coffee Sigra and using the Miles and Huberman analysis model in Sugiyono (2016). The results of this research show that UMKM Sarijan Coffee Sigra only has financial reports in the form of profit and loss statements, which shows that UMKM Sarijan Coffee Sigra has not implemented SAK EMKM. The obstacle found by researchers in implementing SAK EMKM for the Sarijan Coffee Sigra UMKM was the lack of education regarding recording financial reports.