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SAK EMKM is expected to assist entities in transitioning from cash-based financial reporting to accrual-based financial reporting. The issuance of SAK EMKM is expected to serve as one of the drivers of financial literacy for MSMEs in Indonesia, thus widening their access to financing from the banking industry. Financial statements are records of financial information of a company during an accounting period that explain a company's performance. The purpose of financial statements according to PSAK 1 (Revised 2009) is to provide information about the financial position, financial performance, and cash flows of an entity to assist most users of the financial statements in making economic decisions. SAK-EMKM contains simpler accounting regulations than SAK-ETAP because MSMEs conduct transactions with calculations and measurements that purely use historical costs. The type of research method used is descriptive qualitative method. Describing the current financial condition of MSME players. As well as conducting a simple financial statement preparation analysis for MSME players. This study produces financial statements for Pentol Kabul MSMEs that comply with SAK-EMKM standards, including balance sheets, income statements, and notes to the financial statements.

Under the guidance of Dr. H. Abu Darim, MPD., MSI supervisor The purpose of this research was to find out whether the method applied by the company PT Timex Indonesia Surabaya in measuring its income was in accordance with the accounting standard statement PSAK No. 72. The method used in this research is a qualitative descriptive method using financial report documents of PT Timex Indonesia Surabaya. The results of this research state that PT Timex Indonesia Surabaya measures income based on the accrual basis concept, where income is recognized after carrying out transactions, but cash payments have not been received. The results of this research conclude that the records used by PT Timex Indonesia Surabaya in measuring its income are in accordance with the accounting standard statement PSAK No. 72.