Implementasi Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah dalam Penyajian Laporan Keuangan

Abstract

This study aims to analyze the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the financial reporting of Zamra House Wedding Organizer. A qualitative research method with a case study approach was used through interviews and direct observation. The findings reveal that Zamra House Wedding Organizer has not yet applied SAK EMKM in preparing its financial statements. The current recording practices are still fundamental, only capturing revenues and expenses without separating business assets, and do not align with the applicable standards. This condition occurs due to the limited understanding of the treasurer and core team, and because preparing complete financial statements is not yet the main priority of the entity. Implementing SAK EMKM is essential to help manage financial accounts responsibly, facilitate business evaluation, and minimize the risk of financial data manipulation. It is expected that Zamra House Wedding Organizer will begin applying SAK EMKM with professional assistance, ensuring that the applicable standards are met to prepare financial reports.