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This is a Case Report study (also classified as: Observational).

Preparation of Financial Statements Based on SAK-EMKM in Micro, Small and Medium Enterprises (UMKM) Ekky Store in North Toraja Regency

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Owners of Toko Ekky UMKM struggle with preparing financial statements according to SAK-EMKM standards.
Lack of accounting knowledge and human resource limitations hinder effective financial management.
Simple cash records are maintained, reflecting inadequate financial reporting practices.
The need for training and support is essential to enhance understanding and implementation of financial statements.

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Qualitative analysis highlights challenges in preparing financial statements in UMKM, suggesting the need for training.

Tambing et al. (2025) studied this question.

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