Application of SAK EMKM Accounting in Preparing Reports Finance in MSMEs Ceplis Melinjo Pesawaran Lampung

Abstract

Financial reports are useful for presenting reports that can show financial conditions Also entity performance. the data very  required by stock investors or communities financial to measure as well make a decision, in making financial decisions so performance industrial finance can become more advanced . Knowing how crucial it is from aspect function , financial reports must be prepared based on established SAK so that users can interpret them with concept and similar meanings . Then on May 18 2016, SAK EMKM was legalized especially for MSMEs . This study aims to ensure that Ceplis Melinjo MSMEs can implement financial reporting in accordance with SAK EMKM so that owners can make it easier to carry out loan funds to financial organizations (banks) in order to advance his business . The form of this study is: qualitative that uses a collection strategy information research field, interviews , documentation where the reviewer observe direct activity what was carried out there by the Ceplis Melinjo MSMEs. Findings study this shows that the process of recording and preparing financial reports for Ceplis Melinjo MSMEs is still simple because the MSMEs were only built recently. Preparation of financial reports according to SAK EMKM, yes , there are financial condition reports , notes to financial reports , as well as p profit and loss report .