IMPLEMENTASI SAK EMKM (STANDAR AKUNTANSIKEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH)PADA LAPORAN KEUANGAN KONVEKSI MAILPRO

The financial accounting standard of Small Micro dan Medium Entities is one of the Financial standards that are set to facilitate SMEs to prepare and present the simple and easy financial statements understanding for investors and creditors to provide financing assistante for SMEs entrepreneurs. This condition has occurred in Konveksi MailPro, it is a clothes manufacturing business in Palembang. Konveksi MailPro has long been established and has adequate background that has interested for the Reseacher to be researched that is related to the application of SAK EMKM. The SAK EMKM consists of three components, namely financial position statement, income statement, and the notes for the financial statements. The research results of this study indicate that the MailPro Convection doesn’t have financial reports, the reason for the MailPro Convection doesn’t have financial reports because the owner still doesn’t understand how to prepare financial reports in accordance with the standards and due to time constraints so as to prepare financial statements in accordance with SAK EMKM is still not implemented. This research is also expected to provide information for owners of MailPro Convection in implementing SAK EMKM.