ANALISIS PEMAHAMAN PELAKU UMKM PADA PEMBUATAN LAPORAN KEUANGAN BERBASIS SAK EMKM

Abstract

This study aims to evaluate the level of understanding among Micro, Small, and Medium Enterprises (MSMEs) regarding the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The research employs a descriptive approach with a qualitative method. The population consists of MSME actors engaged in bread production in Mandau District, Bengkalis Regency. Data were collected through interviews and documentation involving eight business owners. The findings reveal that although MSME actors have conducted financial record-keeping, it remains basic and has not yet adhered to the principles of SAK EMKM. These results indicate a low level of understanding of applicable financial reporting standards. Therefore, the study highlights the importance of comprehensive education and assistance programs to enhance the quality and compliance of MSME financial reporting in accordance with SAK EMKM