PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN MITRA GO-FOOD DI MAGELANG BERDASARKAN SAK EMKM

Andi, Muhammad Rudi (2022) PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN MITRA GO-FOOD DI MAGELANG BERDASARKAN SAK EMKM. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak UMKM memiliki kontribusi yang besar bagi perekonomian di Indonesia dari 65 juta unit UMKM yang ada kontribusinya sebesar 61% terhadap perekonomian nasional. Adanya pandemi Covid-19 dan berbagai pembatasan yang ada membuat banyak UMKM yang tertarik untuk menggunakan aplikasi pengantar online. Salah satu aplikasi pengantar online yang cukup terkenal di Indonesia adalah Go-Food yang merupakan bagian layanan dari aplikasi Gojek. CV Adhiwa Innovation merupakan salah satu mitra Go-Food yang belum melakukan penyajian dan pelaporannya sesuai dengan SAK EMKM. Tujuan dari penelitian ini adalah untuk mengetahui penyajian dan pelaporan laporan keuangan toko Yogurto, Nayachi, dan CV Adhiwa Innovation yang dilakukan selama ini serta mendampingi penyajian dan pelaporan keuangan Toko Yogurto, Nayachi, dan CV Adhiwa Innovation sebagai mitra Go-Food yang sesuai dengan SAK EMKM. Dengan metode penelitian berupa wawancara langsung kepada pegawai Toko Yogurto, Nayachi, dan pegawai CV Adhiwa innovation digabungkan dengan observasi di lapangan serta studi pustaka untuk mengetahui tentang kondisi aktual tentang praktik akuntansi yang dilakukan selama ini hingga disajikan ulang sesuai SAK EMKM. Dari penelitian yang ada didapat data dan kesimpulan bahwa Toko Yogurto, Toko Nayachi, dan CV Adhiwa Innovation penyajian dan pelaporan keuangan dibantu dengan aplikasi moka yang pada akhirnya dihasilkan laporan yang tidak menggunakan prinsip-prinsip maupun acuan standar akuntansi keuangan. Setelah dilakukan pendampingan penyusunan, penyajian, dan pelaporan keuangan untuk Toko Yogurto, Nayachi, dan CV Adhiwa Innovation. Telah dihasilkan Laporan Keuangan yang sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Kata kunci: Usaha Mikro, Kecil, dan Menengah (UMKM) , Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM), laporan keuangan, penyusunan laporan keuangan. Abstract MSMEs have a major contribution to the Indonesian economy, out of 65 million MSME units which contribute 61% to the national economy. This shows the importance of MSMEs to the national economy. The existence of the Covid-19 pandemic and various things that exist has made many MSMEs interested in using online delivery applications. One of the most popular online delivery applications in Indonesia is Go-Food, which is part of the Gojek application. CV Adhiwa Innovation is one of the Go-Food partners that has not made its presentation and reporting according to SAK EMKM. The purpose of this study is to find out the presentation and reporting of the financial statements of Yogurto, Nayachi, and CV Adhiwa Innovation that have been carried out so far and the presentation and reporting of the financial statements of Yogurto Store, Nayachi Store, and CV Adhiwa Innovation as Go-Food partners with SAK EMKM. The research method in the form of direct interviews with employees of Yogurto, Nayachi, and employees of CV Adhiwa Innovation combined with field observations and literature studies to find out about the actual conditions of accounting practices that have been carried out so far until they are presented according to SAK EMKM. From the existing research, data, and conclusions were obtained that Yogurto Store, Nayachi Store, and CV Adhiwa Innovation were presented and financial reports were assisted by the Moka application which in the end produced reports that did not use financial accounting reference principles. After assisting in the preparation, presentation, and financial reporting for Yogurto Store, Nayachi, and CV Adhiwa Innovation. Financial Reports have been produced by the Financial Accounting Standards for Micro, Small, and Medium Entities Keywords: Micro, Small, and Medium Enterprises (MSMEs), Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), financial reports, preparation of financial reports.

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