PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH (SAK EMKM) (STUDI KASUS PEDAGANG UMUM BESI TUA PAK ACHMAD)

HIKMATUS ZAHRO, SOFI (2021) PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH (SAK EMKM) (STUDI KASUS PEDAGANG UMUM BESI TUA PAK ACHMAD). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui bagaimana penyusunan laporan keuangan yang sesuai dengan Standar Akuntansi Entitas Mikro Kecil Menengah (SAK EMKM). Penelitian ini dilakukan disalah satu usaha Mikro, Kecil dan Menengah (UMKM) yang berada di Jakarta Utara yaitu Pedagang Umum Besi Tua Pak Achmad. Penelitian ini menggunakan pendekatan kualitatif deskriptif dimana data akan dianalisis secara deskriptif yang berasal dari wawancara, catatan dan hasil pengamatan penulis. Catatan akan dianalisis untuk menggambarkan secara sistematis untuk mengetahui secara detail mengenai penyusunan laporan keuangan yang sesuai dengan SAK EMKM. Analisis data bertujuan untuk menggambarkan keadaan sistem informasi yang sebenarnya yang ada di lapangan. Berdasarkan hasil penelitian ini menunjukkan pemahaman mengenai SAK EMKM masih sangatlah rendah, kendala yang dihadapi pedagang besi tua Pak Achmad dalam menyusun laporan keuangan adalah (1) belum memahami dengan benar mengenai SAK EMKM, (2) Penyusunan laporan keuangan yang dilakukan masih sangat sederhana sesuai dengan pengetahuan yg dimiliki, (3) Belum adanya tenaga akuntansi yang profesional sehingga pedagang besi tua Pak Achmad belum melakukan penyusunan laporan keuangan berdasarkan SAK EMKM. Penulis merekomendasikan penyusunan laporan keuangan yang sesuai dengan SAK EMKM agar dapat meningkatkan pemahaman mengenai penyusunan laporan keuangan dengan benar berdasarkan SAK EMKM. Kata Kunci : Penyusunan Laporan Keuangan Berdasarkan SAK EMKM ABSTRACT This study aims to determine how the preparation of financial statements in accordance with the Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). This research was conducted in one of the Micro, Small and Medium Enterprises located in North Jakarta, namely the Old Iron General Trader Pak Achmad. This study uses a descriptive qualitative approach where the data will be analyzed descriptively derived from interviews, notes and observations of the author. Notes will be analyzed to describe systematically to find out in detail about the preparation of financial statements in accordance with SAK EMKM. Data analysis aims to describe the actual state of the information system in the field. Based on the results of this study, it shows that understanding of SAK EMKM is still very low, the obstacles faced by Mr. Achmad scrap metal traders in preparing financial reports are (1) not understanding correctly about SAK EMKM, (2) The preparation of financial statements is still very simple in accordance with the knowledge possessed, (3) There is no professional accounting staff so that scrap metal traders Mr. Achmad has not prepared financial statements based on SAK EMKM. The author recommends the preparation of financial statements in accordance with SAK EMKM in order to increase understanding of the preparation of financial statements correctly based on SAK EMKM Keywords: Preparation of Financial Statements Based on Micro, Small and Medium Entities (SAK EMKM)

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorRUSLI, DEVVY0005048109Devvyrusli@stei.ac.id
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: S1 Akuntansi
Depositing User: Mrs Sofi Hikmatus Zahro
Date Deposited: 18 Oct 2021 12:50
Last Modified: 18 Oct 2021 12:50
URI: http://repository.stei.ac.id/id/eprint/5537

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