ANALISIS PENERAPAN SAK EMKM PADA USAHA MIKRO KECIL DAN MENENGAH DI KEDAI KOPI SAJEN SAMARINDA

Abstract

Financial reports for Micro, Small and Medium Enterprises (MSMEs) have been regulated in the Financial Accounting Standards for Micro, Small and Medium Entities SAK EMKM published by the Indonesian Accountants Association (IAI) which are effective as of January 1 2018, aiming for small and medium companies to be able to prepare their own financial reports as well. can be audited and obtain an audit opinion, so that the company they manage can use its financial reports to obtain funds for business development. This research aims to determine and analyze the preparation of financial position reports, profit and loss and notes on financial reports at the Sajen Samarinda Coffee Shop for 2022-2023 based on the 2018 SAK EMKM.

This research focuses on the presentation of financial reports at the Sajen Samarinda Coffee Shop, especially the 2022-2023 Financial Report. The analytical tool used is the comparative method by comparing the preparation of the financial reports for the Sajen Samarinda coffee shop with SAK EMKM.

The research results show that 1) The preparation of the Profit and Loss Report at the Sajen Coffee Shop in Samarinda for 2022-2023 is in accordance with the provisions of the 2018 SAK EMKM. 2) The preparation of the Financial Position Report (Balance Sheet) for Kedai Kopi Sajen Samarinda for 2022-2023 is in accordance with the provisions of SAK EMKM 2018. 3) The preparation of Notes to the Financial Report at the Sajen Samarinda Coffee Shop for 2022-2023 is not in accordance with the provisions of the 2018 SAK EMKM because the owner of Sajen Coffee does not yet understand in depth the importance of compiling CALK or how to prepare it in accordance with SAK EMKM. Kopi Sajen focuses more on daily operational activities and basic financial management.