Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM) Dalam Penyusunan Laporan Keuangan Pada Bengkel Mobil Berkat Motor

This research aims to investigate the application of the Small and Medium- sized Entity Financial Accounting Standards (SAK EMKM) in the preparation of financial statements at Berkat Motor Car Workshop. The research employ qualitative descriptive method. Data collection methods used comprise two types: interactive and non-interactive. Non-interactive methods include questionnaires and documentation, while interactive methods include interviews, observation, and focus group discussions. The research was conducted at Berkat Motor Car Workshop in Kandangan City, Hulu Sungai Selatan District, South Kalimantan Province. The findings indicate that Berkat Motor Workshop does not conduct identification recording of the transactions performed. The presentation conducted by Berkat Motor Workshop merely records cash inflows and outflows. However, in accordance with SAK EMKM, the presentation should include three components of financial statements, namely, the statement of financial position, income statement, and notes to the financial statements.