Abstrak

Tujuan penelitian adalah untuk menjelaskan/mendeskripsikan penerapan penyusunan laporan keuangan yang berbasis SAK EMKM pada UMKM Station Coffee. Teknik pengumpulan data dilakukan dengan 2 cara yaitu wawancara dan dokumentasi. Teknik analisa data diperoleh baik berupa data kualitatif maupun kuantitatif dalam menentukan Sistem Akuntansi Pokok. Hasil penelitian menunjukkan bahwa selama ini Station Coffee Banjarmasin belum menerapkan proses akuntansi yaitu jurnal, posting buku besar, neraca saldo, penyesuaian dan neraca lajur sehingga belum dapat menghasilkan laporan keuangan yang sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK-EMKM).

Kata kunci : Penerapan, Penyusunan Laporan Keuangan, Berbasis SAK EMKM, Station Cofee

Abstract

The aim of the research is to explain/describe the application of financial reports based on SAK EMKM to UMKM Station Coffee. Data collection techniques were carried out in 2 ways, namely interviews and documentation. Data analysis techniques obtained include both qualitative and quantitative data in determining the Principal Accounting System. The results of the research show that so far Station Coffee Banjarmasin has not implemented accounting processes, namely journals, ledger postings, trial balances, adjustments and work sheets so that it has not been able to produce financial reports that comply with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK-EMKM) .

Keywords: Implementation, Preparation of Financial Reports, Based on SAK EMKM, Station Coffee