Making Economic Decisions through the Implementation of SAK EMKM at IKM Pamekasan, Indonesia

The phenomenon is the emergence of small-scale businesses with medium-low income to large-scale businesses with medium-high turnover. In its development, although many SMEs have sprung up, not many have survived for quite a long time. One of the factors is the lack of product innovation to consumers significantly so that there is no recording of financial reports according to SAK EMKM standards so that these IKM actors do not fully know whether the business is profitable or even experiencing losses due to the absence of proper financial reporting. The research object is an IKM under the auspices of the Pamekasan Regency DISPERINDAG in the form of a batik center. The purpose of this research is to find out the right economic decision-making through the implementation of SAK EMKM using fundamental analysis. This type of research is descriptive quantitative. This research was conducted using the method of direct observation to the field. The results of the study revealed that there were no IKM financial reports that complied with SAK EMKM standards. Based on the results of calculating efficiency ratios, effectiveness and fundamental analysis, only IKM Hadi Batik produces good performance and is in accordance with company standards and appropriate economic decision-making is investment decisions in order to create an IKM that will be stronger and more developed in the future.