Analisis Tantangan dalam Penyusunan Laporan Keuangan pada UMKM Defian Fresh Carrot

Abstract

Financial statements play a crucial role in business management as they provide an overview of a company’s financial condition and serve as a basis for decision-making. However, in practice, many Micro, Small, and Medium Enterprises (MSMEs) face various challenges in preparing financial reports that comply with accounting standards. This study aims to identify the challenges faced by Defian Fresh Carrot, an MSME operating in the agribusiness sector, in preparing its financial statements and to evaluate the efforts made to overcome these issues. The research employed a descriptive qualitative method, using interviews, observations, and documentation as data collection techniques. The results show that Defian Fresh Carrot encounters several obstacles, such as manual financial recording, the mixing of personal and business finances, limited accounting knowledge among personnel, and the lack of full implementation of SAK EMKM. Nevertheless, the business owner has made efforts to record financial data regularly and simply through Microsoft Excel. The conclusion of this study indicates that the quality of financial reporting in MSMEs still needs improvement through basic accounting training, the use of appropriate bookkeeping applications, and clear separation between personal and business finances.