Abstrak

Penelitian ini berfokus pada penerapan akuntansi pokok untuk menyusun laporan keuangan sesuai Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) di Toko Istana Gorden Banjarmasin. Penelitian menggunakan metode studi kasus dengan wawancara, dokumentasi, dan observasi. Hasil penelitian menunjukkan pencatatan manual yang tidak sesuai SAK EMKM, sehingga disusun laporan laba rugi, laporan posisi keuangan, dan catatan laporan keuangan berdasarkan data yang ada. Laporan keuangan yang disusun lebih akurat dan memberikan gambaran jelas mengenai kondisi keuangan Toko Istana Gorden. Penulis merekomendasikan penerapan akuntansi pokok sesuai SAK EMKM untuk meningkatkan transparansi dan akurasi laporan keuangan toko.

Kata kunci : Akuntansi Pokok, SAK EMKM, Laporan Keuangan, Transparansi, Pencatatan

Abstract

This research focuses on the application of basic accounting to prepare financial statements in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Toko Istana Gorden Banjarmasin. The research uses a case study method involving interviews, documentation, and observation. The results indicate that the manual recording does not comply with SAK EMKM, thus income statements, balance sheets, and notes to the financial statements are prepared based on the available data. The compiled financial statements are more accurate and provide a clear picture of the financial condition of Toko Istana Gorden. The author recommends the application of basic accounting in accordance with SAK EMKM to improve the transparency and accuracy of the store's financial statements.

Keywords : Basic Accounting, SAK EMKM, Financial Statements, Transparency, Recording