PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK-EMKM) PADA PENYUSUNAN LAPORAN KEUANGAN CAFE BEANS & BITES

Abstract

The research wants to evaluate the process of implementing SAK-EMKM, the obstacles faced, and the impact on financial management. The research uses qualitative descriptive methods through observation, interviews and documentation. The research results show that financial reports before implementing SAK-EMKM only recorded simple income and expenses, without separating assets, liabilities or profit and loss. After implementing SAK-EMKM, financial reports have become more transparent with a structure that includes financial position reports, profit and loss reports and notes to financial reports. The main obstacles faced include a lack of understanding and skills in accounting. With the existence of SAK EMKM  financial management of Cafe Beans & Bites. This research also emphasizes the importance of SAK-EMKM in supporting the development of MSMEs in Indonesia.