Implementation of Financial Accounting Standards for Micro, Small and Medium Entities as the Basis for Preparing MSME Reports at Kopico Manado

Mikhaella Louisa Rompas; Inggriani Elim; Meily Y. B. Kalalo

doi:10.55927/fjas.v4i2.4

Authors

Mikhaella Louisa Rompas Fakultas Ekonomi dan Bisnis, Universitas Sam Ratulangi Manado
Inggriani Elim Fakultas Ekonomi dan Bisnis, Universitas Sam Ratulangi Manado
Meily Y. B. Kalalo Fakultas Ekonomi dan Bisnis, Universitas Sam Ratulangi Manado

DOI:

https://doi.org/10.55927/fjas.v4i2.4

Keywords:

SAK EMKM, Financial Statements, MSMEs

Abstract

SAK EMKM is a separate financial accounting standard designed for qualified entities that do not have significant public accountability, as described in SAK ETAP and defined by the criteria set out in Law No. 20 of 2008 concerning Micro, Small and Medium Enterprises (MSMEs). This study aims to assess the application of MSME financial statements in accordance with SAK EMKM at Kopico Manado. Therefore, the financial statements must be prepared in accordance with the provisions stipulated in SAK EMKM. This research uses descriptive methodology with a qualitative approach, using data collected through observation, interviews, and documentation. The results showed that the company has not fully implemented the methods set by SAK EMKM. In addition, the financial statements currently used by the business are still imperfect, with many items or components that have not been recorded.

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