Analisis Penerapan SAK EMKM pada Penyusunan Laporan Keuangan Usaha Mikro Kecil dan Menengah (Studi Kasus pada Toko Zahra Cake Pasaman) Analysis of the Application of SAK EMKM in the Preparation of Financial Statements for Micro, Small, and Medium Enterprises (A Case Study at Toko Zahra Cake Pasaman)
Article Sidebar
Page Numbers:
3461-3482
Digital Object Identifier:
10.58578/arzusin.v6i4.10180
Viewed: 40 times
Downloaded: 20 times
LYAS Publisher cordially invites qualified professionals to serve as Editors or Reviewers. Your expertise will make an important contribution to maintaining and strengthening the academic quality of our publications. Interested applicants are kindly requested to complete the application form at the following link: Editors & Reviewers
Please feel free to contact us if you need any further information about the submission process or if you have any additional questions.
Authors:
Putri Para Diva1*, Nini Sumarni2 
Copyright :
Authors retain copyright and grant the journal right of first publication.
Main Article Content
Abstract
The implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) in MSMEs has received attention in several studies, yet research that specifically discusses its application to the preparation of financial statements of culinary MSMEs in Pasaman Regency remains limited. This study aims to analyze the implementation of SAK-EMKM in the preparation of financial statements at Toko Zahra Cake Pasaman, identify the obstacles encountered, and determine the efforts made to overcome barriers to the application of these accounting standards. This study used a qualitative approach with a case study design, involving two main informants, namely the business owner and the financial manager, who were selected through purposive sampling. Data were collected through observation, unstructured interviews, and documentation, and were then analyzed using the interactive analysis technique of Miles and Huberman through the stages of data reduction, data display, and conclusion drawing. The results show that Toko Zahra Cake has not implemented SAK-EMKM optimally because financial recording is still carried out simply and is limited to recording cash receipts and cash disbursements, without preparing a statement of financial position, income statement, and notes to the financial statements in accordance with the standards. The main obstacles to implementing SAK-EMKM include low accounting understanding, limited human resources, lack of training related to SAK-EMKM, and the suboptimal separation of personal and business finances. This finding contributes to the development of signaling theory and broadens understanding of the implementation of SAK-EMKM in culinary MSMEs. The conclusion of this study emphasizes the importance of accounting understanding, separation of business finances, and continuous assistance for MSME actors in improving the quality of financial statements based on SAK-EMKM.
Downloads
Article Details
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
References
Anggito, A., & Setiawan, J. (2018). Metodologi Penelitian Kualitatif. CV Jejak. https://books.google.com/books?id=59V8DwAAQBAJ
Arikunto, S. (2019). Prosedur Penelitian: Suatu Pendekatan Praktik (Edisi revisi). Rineka Cipta.
Astuti, D. (2021). Analisis Penyusunan Laporan Keuangan pada UMKM Berdasarkan SAK EMKM. Jurnal Akuntansi dan Keuangan, 8(2), 112–120.
Azis, A. (2024). Penerapan SAK EMKM pada Penyusunan Laporan Keuangan UMKM. Jurnal Akuntansi Multiparadigma, 15(1), 45–56.
Brigham, E. F., & Houston, J. F. (2014). Fundamentals of financial management (14th ed.). South-Western Cengage Learning.
Brinkmann, S., & Kvale, S. (2018). Doing interviews (2nd ed.). SAGE Publications. https://doi.org/10.4135/9781529716665
Creswell, J. W., & Creswell, J. D. (2018). Research design: Qualitative, quantitative, and mixed methods approaches (5th ed.). SAGE Publications.
Fadli, M. R. (2021). Memahami Desain Metode Penelitian Kualitatif. Humanika: Kajian Ilmiah Mata Kuliah Umum, 21(1), 33–54. https://doi.org/10.21831/hum.v21i1.38075
Febriana, R. (2024). Analisis Penerapan SAK EMKM pada UMKM Sektor Perdagangan. Jurnal Riset Akuntansi dan Bisnis, 11(1), 21–31.
Gobel, R., Monoarfa, R., & Tuli, H. (2023). Penerapan SAK EMKM dalam Penyusunan Laporan Keuangan Badan Usaha Milik Desa (BUMDes) Mentari di Desa Timbuolo Kecamatan Botupingge Kabupaten Bone Bolango. Economics and Digital Business Review, 4(2), 401–408. https://doi.org/10.37531/ecotal.v4i2.526
Hamdani. (2020). Mengenal Usaha Mikro Kecil dan Menengah (UMKM) Lebih Dekat. Uwais Inspirasi Indonesia. https://books.google.com/books?id=aGwQEAAAQBAJ
Hamongsina, C. (2022). Faktor-Faktor yang Memengaruhi Penerapan SAK EMKM pada UMKM. Jurnal Akuntansi dan Pajak, 23(1), 1–10.
Hardani, H., Andriani, H., Ustiawaty, J., Utami, E. F., Istiqomah, R. R., Fardani, R. A., Sukmana, D. J., & Auliya, N. H. (2020). Metode Penelitian Kualitatif dan Kuantitatif. CV Pustaka Ilmu.
Hidayat, W. W. (2018). Dasar-Dasar Analisa Laporan Keuangan. Uwais Inspirasi Indonesia. https://books.google.com/books?id=FIl_DwAAQBAJ
Ikatan Akuntan Indonesia. (2016). Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia. https://web.iaiglobal.or.id/SAK-IAI/Tentang%20SAK%20EMKM
Kementerian Agama Republik Indonesia. (2015). Al-Qur’an dan Terjemahannya. Kementerian Agama RI.
Miles, M. B., Huberman, A. M., & Saldaña, J. (2019). Qualitative data analysis: A methods sourcebook (4th ed.). SAGE Publications.
Moleong, L. J. (2018). Metodologi Penelitian Kualitatif (Edisi revisi). PT Remaja Rosdakarya.
Nopalia, Y. (2023). Analisis Penerapan SAK EMKM pada Penyusunan Laporan Keuangan UMKM. Jurnal Ekonomi dan Bisnis, 12(2), 145–156.
Purba, M. A. (2019). Analisis Penerapan SAK EMKM pada Penyusunan Laporan Keuangan UMKM di Kota Batam. Jurnal Akuntansi Barelang, 3(2), 55–63. https://doi.org/10.33884/jab.v3i2.1219
Rawun, Y., & Tumilaar, O. N. (2019). Penerapan Standar Akuntansi Keuangan EMKM dalam Penyusunan Laporan Keuangan pada UMKM: Suatu Studi UMKM Pesisir di Kecamatan Malalayang Manado. Jurnal Akuntansi Keuangan dan Bisnis, 12(1), 57–66. https://doi.org/10.35143/jakb.v12i1.2472
Shihab, M. Q. (2012). Tafsir Al-Mishbah: Pesan, Kesan, dan Keserasian Al-Qur’an (Vol. 2). Lentera Hati.
Siswanti, T., & Suryati, E. (2020). Peran UMKM dalam Meningkatkan Perekonomian Masyarakat. Jurnal Pengabdian dan Kewirausahaan, 4(1), 35–41.
Sitorus, H. (2024). Kesesuaian Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM. Jurnal Riset Akuntansi dan Keuangan Indonesia, 9(1), 77–89.
Sugiyono. (2022). Metode Penelitian Kuantitatif, Kualitatif, dan R&D (Edisi ke-2). Alfabeta.
Undang-Undang Republik Indonesia Nomor 20 Tahun 2008 tentang Usaha Mikro, Kecil, dan Menengah. (2008). https://peraturan.bpk.go.id/Home/Details/39653/uu-no-20-tahun-2008
Utari, R., Harahap, I., & Syahbudi, M. (2022). Penerapan SAK EMKM pada Usaha Mikro, Kecil, dan Menengah: Studi Kasus UMKM di Kota Tanjungbalai. Jurnal Ilmiah Akuntansi Kesatuan, 10(3), 491–498. https://doi.org/10.37641/jiakes.v10i3.1449
Yin, R. K. (2018). Case study research and applications: Design and methods (6th ed.). SAGE Publications. https://us.sagepub.com/en-us/nam/case-study-research-and-applications/book250150