RECONSTRUCTION OF FINANCIAL STATEMENTS BASED ON SAK EMKM AT UD. LANGKAP JAYA SITUBONDO

An important component in business progress is
financial management. This research aims
is to reconstruct financial reporting". MSME
UD Langkap Jaya uses the Business Accounting Standards
Micro, Small and Medium Enterprises (SAK EMKM). This research using qualitative research using primary data from field observations and interviews.
data from field observations and interviews.
This study concludes that the company's financial records are
the company is still very simple and manual,
using notes that are booked to record
cash receipts from tofu sales and cash expenditures
such as the purchase of raw materials and operational expenses. Constraints
The main obstacle is inadequate human resources
due to lack of knowledge about the preparation of
financial statements according to standards, as well as the lack of socialization
socialization from the agency regarding the correct form of report