KONSTRUKSI LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH(SAK EMKM) PADA SALAD BULAN JEMBER PERIODE TAHUN 2018-2019

This study results the process of preparing Salad Bulan financial statements, the constraints experienced in preparing financial statements, and how financial statements should be made according to the financial statement format in SAK EMKM.
The design of this research is descriptive qualitative by collecting data, analyzing data, interpreting data, and ending with a conclusion based on analyzing the data. Data collected by interview, documentation and observation. Salad Bulan UMKM is a type of snack business which was established in 2018. This business is included in the type of Micro Small and Medium Enterprises (MSMEs). Salad Bulan UMKM is located on Jalan Kalimantan (Pujasera Kalimantan), Sumbersari Village, Sumbersari District, Jember Regency, East Java Province.
The data that has been collected will be constructed to answer the problem formulation in this study. The construction stages are as follows: a. Journal entry, b. Ledger, c. Trial balance, and d. Financial statements part of this (i) Statement of Financial Position / Balance Sheet, (ii) Income statement, and (iii) Notes to the Financial Statements. Inventories that are presented in Months only purchase raw materials. The results showed that the Construction of Financial Statements conducted by researchers can find out the cash amount of Rp. 32,565,000 and sales of Rp. 174,321,000.