This happens because of the lack of support from the company owner, educational background, and also due to the lack of maximum role of the government and institutions in charge of SMEs in the dissemination and training of MSME business actors. The results of the study reveal that financial reporting on SMEs is still very simple, not in accordance with the SAK EMKM. The data analysis technique uses descriptive analysis techniques. The technique used to collect data through interviews and observations made at the business location of Davin Decor & Interior. The purpose of this study is to find out the preparation of Davin Decor & Interior SME financial reports based on SAK EMKM and to find out the obstacles faced by Davin Decor & Interior SMEs in implementing the SAK EMKM. The EMKM SAK which came into effect as of Janushould have been known or implemented by MSMEs. MSMEs should be able to make and publish financial reports that can be accounted for and understood by internal and external parties. Urutan penyusunan laporan keuangan pada perusahaan jasa adalah.Dan pada akhirnya laporan keuangan perusahaan jasa tersebut juga akan ditutup dengan menggunakan jurnal penutup yang memang idealnya adalah untuk dibuat pada setiap akhir periode akuntansi untuk menutup setiap akun-akun nominal sementara. Informasi posisi keuangan terutama disediakan dalam neraca. Kerangka dasar ini tidak mendefinisikan dana secara spesifik. The problem faced by MSMEs is the unavailability of structured and systematic records in good financial statements according to the EMKM standard. Dalam penyusunan laporan perubahan posisi keuangan, dana dapat didefinisikan dalam berbagai cara, seperti, seluruh sumber daya keuangan, modal kerja, aktiva likuid atau kas. Kerangka Dasar Penyusunan dan Penyajian Laporan Keuangan Dosen Pengampu : Wirmie Eka Putra, S.E., M.Si. Financial Accounting Standards - Micro, Small and Medium Enterprises (SAK EMKM) are expected to be a solution to the problems that often hit Micro, Small and Medium Enterprises (MSMEs) in Indonesia.

Penyusunan laporan keuangan