Penyusunan Laporan Keuangan UMKM “Chill Coffee” Tahun 2021 Berdasarkan SAK EMKM

JOVANKA, DIVA AUDI (2022) Penyusunan Laporan Keuangan UMKM “Chill Coffee” Tahun 2021 Berdasarkan SAK EMKM. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk membantu Usaha Mikro, Kecil, dan Menengah(UMKM) dalam melakukan penyusunan laporan keuangan tahun 2021 berdasarkan SAK EMKM. Objek penelitian ini adalah UMKM yang bergerak di bidang penjualan makanan dan minuman yaitu Chill Coffee. Metode pengumpulan data yang digunakan ialah studi kepustakaan untuk mengumpulkan data sekunder,metode wawancara untuk mendapatkan data primer, dan metode observasilangsunguntuk mengetahui proses bisnis objek. Penelitian ini dimulai denganpenjelasanmengenai profil singkat objek penelitian. Kemudian dilanjutkan denganpeninjauanpencatatan keuangan yang selama ini dilakukan objek. Selanjutnya,dilakukan penyusunan kebijakan akuntansi dan bagan akun. Tahap berikutnya ialahmembuatjurnal umum, buku besar, dan neraca lajur. Berdasarkan neraca lajuryang telahdibuat, disusunlah laporan laba rugi, laporan posisi keuangan, dancatatan ataslaporan keuangan. Dari hasil penelitian dapat diketahui bahwa terdapatselisih yangsignifikan pada laba bersih dan total aset menurut pencatatan objekdengan lababersih dan total aset menurut laporan keuangan yang telah dibuat. / This study aims to assist Micro, Small, and Medium Enterprises (MSMEs) in preparing financial statements for 2021 based on SAK EMKM. The object of this study is SME engaged in the food and beverages business, namely Chill Coffee. Data collection methods used are literature study to collect secondary data, interview method to obtain primary data, and direct observation method to determine the object's business process. This study begins with an explanation of a brief profile of the object of research. Then proceed with a review of the financial records that have been carried out by the object. Furthermore, the preparation of accounting policies and chart of accounts is carried out. The next stage is to make a general journal, ledger, and work sheet. Based on the work sheet that has been made, an income statement, a statement of financial position, and notes to the financial statements are prepared. From the results of the study, it can be seen that there is a significant difference in the net income and total assets according to the recording of objects with net income and total assets according to the financial statements that have been made.

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