Implementasi SAK EMKM dalam Penyajian Laporan Keuangan pada UMKM Rusbeef Grill House 2025
DOI:
https://doi.org/10.65310/4jm2v193Kata Kunci:
financial reporting, financial statements, MSMEs, SAK EMKM, small business accountingAbstrak
This study examines the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the presentation of financial statements at Rusbeef Grill House in Tambun Selatan, Bekasi Regency. A qualitative case study approach was employed, with data collected through observation, interviews, and documentation during February–May 2025. The findings show that financial recording had been conducted using Microsoft Excel and a cashier application, but it remained focused on cash inflows, outflows, and simple profit calculations. After adjustment based on SAK EMKM, the business was able to prepare an income statement, statement of financial position, and notes to the financial statements. In August 2025, total revenue reached Rp18,636,000, net profit amounted to Rp2,221,750, total assets were Rp71,076,750, liabilities were Rp0, and equity was Rp71,076,750. The main limitations were insufficient accounting knowledge, incomplete account classification, and the absence of routine adjustment procedures. The study concludes that SAK EMKM improves the structure and usefulness of financial information, but sustainable implementation requires continuous training, assistance, and consistent accounting procedures. These improvements can support managerial evaluation, accountability, and future financing decisions effectively.
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Referensi
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Hak Cipta (c) 2026 Ratna Sari Dewi, Rendy Permana, Politeknik Bina Madani, Ellynawati Ellynawati, David Chandrawan, Anna Fajarwaty, Yanti Apriyaningsih (Author)
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