Abstrak

Penelitian ini bertujuan untuk menganalisis dan menyusun laporan keuangan pada Usaha Laundry Habibi Bulau Indah Barabai dengan mengacu pada Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Sebelum penerapan standar, pencatatan keuangan hanya dilakukan secara sederhana berupa pendapatan dan pengeluaran tanpa proses akuntansi yang terstruktur. Melalui tahapan identifikasi transaksi, penentuan kode akun, journalizing, posting ke buku besar, penyusunan trial balance, jurnal penyesuaian, hingga pembuatan laporan laba rugi, neraca, dan catatan atas laporan keuangan, diperoleh informasi keuangan yang lebih akurat dan sesuai standar. Hasil penelitian menunjukkan bahwa penerapan SAK EMKM mampu meningkatkan transparency, accountability, serta memberikan gambaran yang jelas mengenai posisi keuangan, kinerja usaha, laba, dan beban pada periode Januari 2025. Dengan demikian, laporan keuangan yang tersusun dapat dijadikan dasar dalam pengambilan keputusan strategis bagi pemilik usaha untuk mengelola dan mengembangkan Laundry Habibi di masa mendatang.

Kata kunci: Laporan Keuangan, SAKEMKM, Micro Small Medium Enterprises, Transparency, Decision Making

Abstract

This study aims to analyze and prepare the financial statements of Laundry Habibi Bulau Indah Barabai in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Prior to the application of the standard, financial recording was limited to simple notes of income and expenses without a structured accounting process. Through several stages, including transaction. identification, account coding, journalizing, posting to the general ledger, preparation of the trial balance, adjustment entries, and the preparation of financial statements such as the income statement, balance sheet, and notes to the financial statements, more accurate and standardized financial information was obtained. The findings indicate that the implementation of SAK EMKM improves transparency and accountability, while also providing a clear overview of financial position, business performance, profits, and expenses for the January 2025 period. Therefore, the resulting financial statements can serve as a reliable basis for strategic decision making by the business owner in managing and developing Laundry Habibi in the future.

Keywords: Financial Statements, SAK EMKM, Micro Small Medium Enterprises, Transparency, Decision Making