SAK - EMKM

BY : SAFIRA YAFIQ KHAIRANI

(1802112130)
many of the MSMEs have not carried out financial report according to predetermined standards and there
are even MSMEs that do not have financial reports for their businesses.

SAK EMKM is designed specifically for Micro, Small, and Medium Enterprises (MSME) in accordance
with law no. 20 of 2008 which is active from january 1, 2018

This standard is aimed at businesses that have not been able to meet the previously prevailing
accounting standards for Entities without Public Accountability (ETAP).
The financial statements consist of:

• Statement of financial position at the end of the

period

• Income statement during the period,

• Notes to financial statements, which contain

additions and details of certain relevant
accounts
 Statement of Financial Position

ASSET LIABILI EQUITY

TIES
INCOME STATEMENT

The MSME Profit and Loss Report contains details of the income,
financial expense, and tax expense accounts.
so that the Income Statement summarizes the total income and
expenses incurred by the business.
 Notes to Financial Statements

additional
A statement that
information and
the financial
Overview of certain account
statements have
accounting policies details that describe
been prepared in
important and
accordance with
material transactions
the ED SAK
EMKM,
 The benefit of using SAK - EMKM
The simplification of PSAK carried out by SAK EMKM greatly facilitates MSME
businesses to build financial report preparation

MSME will be able to easily compile their own audited financial reports and obtain
an audit opinion.

can be used until several years later so that SME businesses no longer need to be
confused about finding financial reporting standards that are easy and efficient.
THANK YOU