Penyusunan Laporan Keuangan UMKM Sebelum dan Sesudah Penerapan SAK EMKM Pada UD. Sahila Store

The purpose of this study is to find out what the financial statements at UD. Sahila Store and the obstacles faced in compiling financial reports and preparing financial reports based on SAK EMKM. This study uses a quantitative descriptive method in the form of numbers to prepare financial statements according to SAK EMKM. The data used in this study are primary data obtained directly from UMKM owners by conducting interviews. As for the secondary data obtained from the records made by UD. Sahila Store. The results showed that UD. Sahila Store has not implemented SAK EMKM, the author made the preparation of financial statements at UD. Sahila Store and from the results of data analysis calculations, the results showed that the financial statements. UD. Sahila Store presents its financial position in 2021 with total assets of Rp. 693.875.000,-. Profit or loss of Rp. 231.575.000,- Notes to financial statements provide an overview of UD. Sahila Store, a statement that the preparation of financial statements using SAK EMKM as the basis for the preparation used, as well as accounting policies applied and presented in the financial statements UMKM of  UD. Sahila Store.Keywords: Financial Statements, UMKM, SAK EMKM