Preparation of Financial Statements Based on SAK EMKM In Small Micro Enterprises And Menengah (MSMEs) Fostered By The Department of Agriculture, Marine Affairs and Parepare City Fishery

MSMEs are economic activities that play an important role in growth, maka if the MSME sector is disturbed then national economy also disturbed, As for purpose ofthe study 1). To find out process of preparing financial reports small and medium enterprises based on SAK EMKM "Coastal Tavern Group" Assisted by Parepare City PKP Office. This research uses a qualitative type with descriptive approach. The used this to describe Preparation Financial Statements Micro, Small Medium Enterprises (MSMEs) Accounting Standards Entities (SAK EMKM) Groups" results UMKM Kedai Pesisir Group does not have real or good recording because both employees business owners do understand about statements applicable Standards, 2). known taken housewives who job recording, lack knowledge owner Coastal regarding accounting standards preparation statements. 3). still focus other as well production sales only, so time make very lacking.