Analisis Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah pada Bank Sampah Lansek Manih Nagari Muaro Kabupaten Sijunjung

The preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) has received attention in several studies, yet research that specifically discusses its application to community-based waste banks, particularly the Lansek Manih Waste Bank, remains limited. This study aims to analyze the preparation of financial statements based on SAK EMKM at the Lansek Manih Waste Bank in Nagari Muaro, Sijunjung Regency. This study used a qualit