PENERAPAN SAK EMKM PADA PENCATATAN LAPORAN KEUANGAN SEDERHANA UMKM DI KULON PROGO

Abstrak

The implementation of SAK EMKM in assisting the recording of simple financial reports for MSMEs in Kulon Progo aims to help MSME players to increase their insight and training in preparing financial reports. Assistance was carried out in Mrs. Ratmi's Little Duty and Morning Snacks business, according to observations made, she still experienced problems in managing and preparing financial reports and there was still a lack of knowledge about SAK EMKM. It is hoped that by providing this assistance, MSMEs can understand, compile and maintain financial report records for their businesses in accordance with MSME standards. As a result of this mentoring activity, MSMEs are able to understand the flow of recording financial reports and can prepare simple financial reports for their businesses.