IMPLEMENTASI PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM (STUDI KASUS UMKM ALONA BABERSHOP)

Abstract

The development of micro, small and medium enterprises in Indonesia currently dominates the economic structure, especially in early 2020, Indonesia was hit by the Covid-19 outbreak, even so, MSMEs were able to survive. The persistence of MSMEs in the pandemic conditions until now has made the government believe that MSMEs are the spearhead of the economy in Indonesia. The growth of MSME activities should be followed by good administrative records, because it is necessary to pay attention to the financial reports of the results of their business activities. IAI has prepared Nicro, Small and Medium Entity Financial Accounting Standards intended for MSMEs in preparing financial reports. This type of qualitative research with case studies was conducted at Alona Babershop SMEs. The researchers collected the were through observation, interviews and documentation. The research aims to determine the recording of financial transactions and compile MSME financial reports based on SAK EMKM. The results of the study show that the recording of financial transactions for UMKM Alona Babershop starts with separating the transactions that occur, creating accounts and filling in balances. The next step is the researcher records in the journal all the transactions that occur and posts them to the ledger. Then create a work sheet that will produce financial reports. In accordance with the application of the EMKM SAK to prepare financial reports for Alona barbershop MSMEs, they have started to be prepared in 2022. The resulting financial reports consist of a profit and loss report, a statement of financial position and notes to financial statements. To facilitate the preparation of Alona Babershop's financial reports, researchers use Microsoft Excel application tools.