SAK EMKM: KEDISIPLINAN PENCATATAN DAN PENYAJIAN LAPORAN KEUANGAN PELAKU USAHA MIKRO, KECIL DAN MENENGAH (UMKM) BINAAN PT. PERTAMINA HULU ROKAN

Abstract

This research aims to determine the level of discipline in recording finances and presenting financial reports of PT. Pertamina Hulu Rokan collaborates with Bengkalis State of Polytechnic, and what problems exist in implementing MSME reporting according to the approved SAK-EMKM, as well as what solutions to problems exist for MSME entrepreneur so they can be disciplined in carrying out financial records. Disciplined financial management is something that must be implemented by business owners if they want their business to continue to grow. There are several things you can do in managing a business, including creating separate accounts (personal and business), paying yourself a salary, preparing a business budget, compiling financial reports and reviewing financial reports. There were 103 MSMEs used as samples for this research. Of the 103 MSMEs, 54.37% have presented simple financial reports, namely profit and loss reports and the remaining 45.63% have only recorded cash in and cash out. Discipline in financial recording is the starting point for MSME entrepreneur to be able to develop and progress. The results of this research will be input for the Bengkalis State Polytechnic Service Team so that they can help MSMEs assisted by PT. Pertamina Hulu Rokan presents financial reports in accordance with SAK-EMKM.