Penerapan SAK EMKM Dalam Penyusunan Laporan Kuangan UMKM Toko Arini

RAMADHAN, ANANDA BAGAS (2022) Penerapan SAK EMKM Dalam Penyusunan Laporan Kuangan UMKM Toko Arini. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini merupakan bentuk pengaplikasian Standar Akuntansi Keuangan Usaha Mikro, Kecil, dan Menengah (SAK EMKM) atas pencatatan laporan keuangan Usaha Mikro, Kecil, dan Menengah (UMKM). Objek penelitian ini adalah Toko Arini, sebuah UMKM yang bergerak di bidang penjualan bahan pokok dan makanan. Tujuan dari penelitian ini adalah untuk menyusun laporan laba rugi dan laporan keuangan UMKM Toko Arini berdasarkan SAK EMKM. Data yang digunakan dalam penelitian ini adalah data primer yang didapatkan melalui wawancara dan dokumen pendukung lainnya, serta data sekunder yang diperoleh melalui berbagai literatur yang mendukung penelitian ini. Hasil penelitian ini adalah berupa laporan keuangan yang terdiri dari laba rugi dan laporan posisi keuangan. Merujuk pada hasil penelitian, diketahui bahwa UMKM Toko Arini belum pernah melakukan pembukuan laporan keuangan melainkan hanya melakukan pencatatan sederhana terkait aliran kas untuk mengetahui laba yang diperoleh. Pada laporan laba rugi, diketahui bahwa untuk periode April 2022, UMKM Toko Arini memperoleh laba sebesar Rp9.569.213,00. Selain itu, berdasarkan laporan posisi keuangan, diketahui Toko Arini memiliki total aset sebesar Rp439.966.713,00, liabilitas sebesar Rp18.500.000,00, dan ekuitas sebesar Rp421.466.713,00./This study was a form of application of the Micro, Small, and Medium Enterprises Financing Accounting Standard (MSMEs FAS/SAK EMKM) for the recording of financial reports for Micro, Small, and Medium Enterprises (MSMEs). The object of this study was Toko Arini, an UMKM engaged in the sale of staples and food. The objective of this study was to compile an income statement and financial statement of Toko Arini based on SAK EMKM. The data used in this study were primary data which obtained through interviews with the owner and other supporting documents, as well as secondary data which obtained through various literatures that support this study. The result of this study were in the form of financial statements consisting income statement and statement of financial position as well. Reffering to the study, it is known that Toko Arini has never done bookkeeping of financial statements but only made a simple records related to cash flow to find out the profit they earned. In the income statement, it is known that for the period April 2022, Toko Arini earned a profit of Rp9,569,213.00. In addition, based on the statement of financial position, it is known that Toko Arini has total assets of Rp439,966,713.00, liabilities of Rp18,500,000.00, and equity of Rp421,466,713.00.

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