Penerapan SAK EMKM dalam Laporan Keuangan Usaha Mikro Kecil Menengah Nettoyer Shoes

MUSLIMIN, IKHWANUL (2022) Penerapan SAK EMKM dalam Laporan Keuangan Usaha Mikro Kecil Menengah Nettoyer Shoes. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Laporan keuangan merupakan media dalam penyediaan informasi yang mencakup pencatatan atau pembukuan keuangan dan dapat dijadikan indikator dalam menilai kualitas pengelolaan keuangan suatu UMKM. Karya tulis ini memfokuskan pada UMKM Nettoyer Shoes yang berdiri sejak tahun 2019 namun belum melakukan pencatatan akuntansi serta pembukuan secara memadai. Tujuan dari penelitian ini untuk mengetahui kesesuaian antara praktik akuntansi UMKM Nettoyer Shoes terhadap SAK EMKM yang berlaku, mengetahui kendala yang dihadapi dalam penyusunan laporan keuangan, serta menerapkan SAK EMKM dalam penyusunan laporan keuangan UMKM. Metode yang digunakan dalam pengumpulan data yaitu studi kepustakaan, wawancara dengan pemilik usaha, dan dokumentasi dengan mengumpulkan dokumen tertulis yang diperoleh UMKM dalam catatan hariannya. Hasil yang didapat dalam penelitian ini adalah bahwa praktik akuntansi UMKM Nettoyer Shoes belum sesuai dengan standar yang berlaku. Pencatatan yang dilakukan hanya sebatas pemasukan dan pengeluaran kas. UMKM Nettoyer Shoes mengalami beberapa kendala sehingga penyusunan laporan keuangannya menjadi terhambat. UMKM Nettoyer Shoes tidak menyajikan laporan keuangan, sementara itu pada SAK EMKM mensyaratkan minimal penyajian tiga laporan keuangan, antara lain Laporan Laba-Rugi, Laporan Posisi Keuangan, dan Catatan atas Laporan Keuangan (CaLK). / Financial reports are a media for providing information that includes financial recording or bookkeeping and can be used as indicators in assessing the quality of financial management of an MSME. This paper focuses on MSME Nettoyer Shoes, which was established in 2019 but has not performed adequate accounting and bookkeeping records. The purpose of this study was to determine the suitability of the accounting practices of MSME Nettoyer Shoes to the applicable SAK EMKM, to find out the obstacles faced in the preparation of financial statements, and to apply SAK EMKM in the preparation of MSME financial reports. The methods used in data collection are literature study, interviews with business owners, and documentation by collecting written documents obtained by MSMEs in their daily notes. The results obtained in this study are that the accounting practices of MSME Nettoyer Shoes are not in accordance with applicable standards. Recording is only limited to cash inflows and outflows. MSME Nettoyer Shoes experienced several obstacles so that the preparation of their financial statements was hampered. MSME Nettoyer Shoes do not present financial reports, meanwhile SAK EMKM requires a minimum of three financial reports, including Profit and Loss Statements, Statements of Financial Position, and Notes to Financial Statements (CaLK).

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