Tinjauan atas Implementasi SAK EMKM pada Laporan Keuangan Kafe Roemah Kantja

KRISNASARI, PATRICIA JOHAN ERICA (2022) Tinjauan atas Implementasi SAK EMKM pada Laporan Keuangan Kafe Roemah Kantja. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Salah satu faktor yang mendorong peningkatan perekonomian Indonesia ialah UMKM Kafe. Tingginya tingkat persaingan menuntut kafe untuk mampu mengelola keuangan dengan tepat. Banyak kafe yang belum menyusun laporan keuangan sesuai SAK EMKM. Kafe Roemah Kantja sebagai salah satu UMKM juga belum melakukan pengakuan, pengukuran, penyajian dan pengungkapan keuangan dengan tepat sesuai SAK EMKM. Metode yang digunakan dalam proses pengumpulan data karya tulis ini yakni metode kepustakaan, observasi, dan wawancara. Berdasarkan hasil tinjauan, Kafe Roemah Kantja belum melakukan penyusunan laporan keuangan sesuai dengan SAK EMKM. Hal itu terjadi akibat Kafe Roemah Kantja tidak mencatat beban terkait operasional, tidak mengakui aset yang dimiliki, tidak menyusun laporan keuangan apapun baik laporan laba rugi, laporan posisi keuangan maupun catatan atas laporan keuangan. Penyusunan laporan keuangan yang dibuat dalam karya tulis ini diharapkan dapat bermanfaat dan mempermudah Kafe Roemah Kantja dalam penyusunannya./ One of the factors that encourage the improvement of the Indonesian economy is MSME Cafe. High level of competition requires café to be able to manage finances properly. Many café have not prepared financial reports according to SAK EMKM. Café Roemah Kantja as one of the MSMEs that has not properly recognized, measured, presented and disclosed financial statements in accordance with SAK EMKM. The method used in the process of collecting data in this paper is the method of literature, observation, and interviews. Based on the results of the review, Cafe Roemah Kantja has not prepared financial statements in accordance with SAK EMKM. This happened because Cafe Roemah Kantja did not record expenses related to operations, did not recognize assets owned, did not prepare any financial statements, both profit and loss statements, statements of financial position and notes to financial statements. The preparation of the financial statements made in this paper is expected to be useful and make it easier for Cafe Roemah Kantja in its preparation.

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