Analisis Penerapan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK-EMKM) Pada Usaha Mikro Toko Ratu Tani di Kabupaten Enrekang

Abstract

This study aims to analyze the implementation of financial statement preparation based on the financial accounting standards for micro, small, and medium entities (SAK-EMKM) at toko ratu tani in enrekang regency, as well as to identify the obstacles encountered during the preparation process. The research employed a descriptive qualitative approach with data collection techniques including interviews and documentation. The results of the study indicate that toko ratu tani has utilized a digital cashier application to record sales, purchases, and operating expenses. however, the financial reports generated are limited to basic income and expense summaries and have not yet been structured into a formal statement of financial position, income statement, or notes to the financial statements in accordance with the sak-emkm financial reporting format. The main obstacles include the limited accounting knowledge of the owner and staff, the absence of training or socialization related to sak-emkm, and the inadequate features of the application used. as a result, the implementation of the accounting standard is considered insufficient and requires improvement in human resource competencies and the adoption of a more appropriate reporting system.