| dc.description.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. | en_US |
