Pembukuan dan Penyusunan Laporan Keuangan UMKM Zeline Cell Kabupaten Wonosobo Berdasarkan SAK-EMKM

LUTFIANA, LUTFIANA (2022) Pembukuan dan Penyusunan Laporan Keuangan UMKM Zeline Cell Kabupaten Wonosobo Berdasarkan SAK-EMKM. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK UMKM merupakan salah satu entitas yang mempunyai peran penting dalam pertumbuhan perekonomian Indonesia. Bisa dilihat dari kontribusi UMKM terhadap Produk Domestik Bruto (PDB) mencapai sebesar 61,07%. Akan tetapi, di Indonesia, masih banyak ditemukan UMKM yang memiliki masalah krusial terkait pelaporan keuangannya. Dalam rangka mempermudah UMKM menyusun pelaporan keuangannya, maka DSAK IAI mengeluarkan SAK EMKM untuk dijadikan pedoman pembukuan laporan. Berdasarkan SAK EMKM, pembukuan laporan keuangan harus memuat Laporan Laba Rugi, Laporan Posisi Keuangan, dan Catatan atas Laporan Keuangan (CaLK). Adanya SAK tersebut, penerapan atas SAK EMKM bisa dilakukan dengan penelitian pada salah satu UMKM yang berada di Kabupaten Wonosobo yaitu Zeline Cell dengan tujuan untuk meninjau kondisi penyajian pencatatan dan pembukuan UMKM, mengetahui cara penyajian laporan keuangan berdasarkan SAK-EMKM, dan menyajikan sampel pembukuan dan penyusunan laporan keuangan UMKM Zeline Cell berdasarkan SAK EMKM. Metode yang digunakan dalam penelitian ini adalah studi kepustakaan dengan cara pengumpulan data dari berbagai sumber seperti buku, jurnal ilmiah, dan peraturan perundang-undangan. Selain itu, metode lain yang digunakan adalah dokumentasi, dan wawancara. Berdasarkan penelitian yang dilakukan oleh penulis, dapat disimpulkan bahwa UMKM Zeline Cell belum menyajikan pencatatan dan pembukuan laporan keuangannya berdasarkan SAK EMKM. / MSMEs are one of the entities that have an important role in Indonesia's economic growth. It can be seen from the contribution of MSMEs to Gross Domestic Product (GDP) reaching 61.07%. However, in Indonesia, there are still many MSMEs that have crucial problems related to their financial reporting. In order to make it easier for MSMEs to compile their financial reports, DSAK IAI issued SAK EMKM to be used as a guide for bookkeeping reports. Based on SAK EMKM, the bookkeeping of financial statements must contain a Profit and Loss Statement, a Statement of Financial Position, and Notes to Financial Statements (CaLK). With the SAK, the application of SAK EMKM can be done by research on one of the MSMEs located in Wonosobo Regency, namely Zeline Cell with the aim of reviewing the conditions of presenting the recording and bookkeeping of MSMEs, knowing how to present financial statements based on SAK-EMKM, and presenting samples of bookkeeping and accounting. preparation of Zeline Cell MSME financial reports based on SAK EMKM. The method used in this research is a literature study by collecting data from various sources such as books, scientific journals, and legislation. In addition, other methods used are documentation and interviews. Based on the research conducted by the author, it can be concluded that Zeline Cell MSMEs have not presented the recording and bookkeeping of their financial statements based on SAK EMKM.

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