Penyusunan Laporan Keuangan UD Rinjani Lombok Berdasarkan SAK EMKM

RAHMAN, HADYAN ULYA' (2022) Penyusunan Laporan Keuangan UD Rinjani Lombok Berdasarkan SAK EMKM. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Laporan keuangan yang dimiliki suatu usaha sangatlah penting disusun karena mampu untuk menilai kinerja operasional usaha tersebut. Salah satu bentuk usaha, yaitu Usaha Mikro, Kecil dan Menengah dimana salah satu jenis usaha yang keberadaannya sangat beragam. Penelitian ini disusun untuk bagaimana implementasi penyusunan laporan keuangan suatu UMKM berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) untuk periode 2021. Objek penelitian ini yaitu UD Rinjani Lombok. Metode penelitian yang digunakan yaitu metode kepustakaan dan metode wawancara. Hasil penelitian ini antara lain (1) proses akuntansi dan pelaporan pada UD Rinjani Lombok dilakukan secara sederhana dan belum memenuhi Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM), yaitu pencatatan akuntansi berbasis kak dan hanya terkait pemasukan dan pengeluaran kas selama periode 2021, (2) Pada laporan posisi keuangan per 31 Desember 2021, UD Rinjani Lombok memiliki saldo aset sebesar Rp126.749.251,48, saldo liabilitas sebesar Rp210.495,00, dan saldo ekuitas sebesar Rp126.538.756,48, dan (3) pada laporan laba rugi untuk tahun yang berakhir 31 Desember 2021, UD Rinjani Lombok menghasilkan saldo laba setelah pajak sebesar Rp3.999.405,00. / Financial statements owned by a business are very important because they are able to assess the operational performance of the business. One form of business, namely Micro, Small and Medium Enterprises where one type of business whose existence is very diverse. This research is structured to determine how the implementation of the preparation of the financial statements of an MSME based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM/MSME FAS) for the 2021 period. The object of this research is UD Rinjani Lombok. The research method used is the library method and the interview method. The results of this study include (1) the accounting and reporting process at UD Rinjani Lombok is carried out in a simple manner and does not meet the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM/MSME FAS), namely accounting records based on kak and only related to cash income and expenditure during period 2021, (2) In the statement of financial position as of December 31, 2021, UD Rinjani Lombok has an asset balance of Rp.126,749,251.48, a liability balance of Rp210,495.00, and an equity balance of Rp126,538,756.48, and (3 ) in the income statement for the year ended December 31, 2021, UD Rinjani Lombok generated retained earnings after tax of Rp3,999,405.00.

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