Research Article
Application of Financial Reporting based on SAK MSMEs in AL-BISMI UMKM
@INPROCEEDINGS{10.4108/eai.9-9-2024.2359083, author={Imam Prayogo and M. Ubaidillah and M. Wildan Sholih and Annisa Qurrota A’yun and Sulatini Sulatini and Syahrial Shaddiq}, title={Application of Financial Reporting based on SAK MSMEs in AL-BISMI UMKM}, proceedings={Proceedings of the 1st International Conference on Wetland for Sustainable Development Goals, ICWSDGs 2024, September 9th -- 10th, 2024, Banjarmasin, Indonesia}, publisher={EAI}, proceedings_a={ICWSDGS}, year={2026}, month={7}, keywords={sak msme financial reports al-bismi wetland}, doi={10.4108/eai.9-9-2024.2359083} }- Imam Prayogo
M. Ubaidillah
M. Wildan Sholih
Annisa Qurrota A’yun
Sulatini Sulatini
Syahrial Shaddiq
Year: 2026
Application of Financial Reporting based on SAK MSMEs in AL-BISMI UMKM
ICWSDGS
EAI
DOI: 10.4108/eai.9-9-2024.2359083
Abstract
AL-BISMI is a micro, small, and medium enterprise (MSME) operating in the culinary sector (kebab business) in a wetland area of Central Java. The business is formally registered, managed by young entrepreneurs, and maintains financial records. This study aims to assess the compliance of AL-BISMI’s financial reports with the Financial Accounting Standards for MSMEs (SAK EMKM). Using a descriptive approach with interviews and direct observation, the findings indicate that AL-BISMI’s financial reporting complies with SAK EMKM. The reports include a statement of financial position, an income statement, and notes to the financial statements.
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