Abstrak

UD. Tani Jaya Makmur merupakan perusahaan perdagangan tandan buah segar (TBS) kelapa sawit yang berdomisili di Kabupaten Kotabaru, Kalimantan Selatan. Selama beroperasi, entitas ini baru sebatas membuat catatan arus kas secara manual tanpa menghasilkan laporan keuangan yang terstandarisasi, sehingga pemilik menghadapi kendala dalam mengevaluasi performa bisnis, mengelola pengeluaran operasional, maupun merumuskan strategi jangka panjang. Penelitian ini dirancang untuk mengimplementasikan prosedur akuntansi dasar guna menghasilkan laporan keuangan entitas yang sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Desain penelitian yang digunakan adalah studi kasus dengan pendekatan kualitatif; pengumpulan data dilaksanakan melalui kajian literatur, telaah dokumen, wawancara mendalam, serta pengamatan langsung terhadap aktivitas transaksi periode 1–31 Maret 2026. Proses analisis mencakup pelaksanaan siklus pembukuan secara menyeluruh, dimulai dari perancangan bagan akun, neraca saldo pembuka dilengkapi daftar aset tetap dan jadwal penyusutan metode garis lurus, proses penjurnalan, pemindahbukuan ke buku besar, jurnal penyesuaian, neraca lajur, hingga finalisasi laporan keuangan dan penutupan buku. Temuan penelitian mencatat total pendapatan penjualan Maret 2026 sebesar Rp276.605.000, harga pokok penjualan Rp233.420.000, dan laba bersih Rp14.547.500, dengan posisi total aset Rp662.672.500, total kewajiban Rp155.000.000, dan total ekuitas Rp507.672.500. Produk akhir berupa seperangkat laporan keuangan yang mencakup laporan posisi keuangan, laporan laba rugi, laporan perubahan ekuitas, laporan arus kas, serta catatan atas laporan keuangan—keseluruhannya disajikan sesuai ketentuan SAK EMKM—sehingga mampu mendukung pemilik dalam memantau kondisi keuangan bisnis secara lebih presisi dan memperkuat landasan pengambilan keputusan manajerial.

Kata kunci – SAK EMKM; laporan keuangan; akuntansi pokok; perusahaan dagang; kelapa sawit

Abstract

UD. Tani Jaya Makmur is a micro-scale trading enterprise engaged in the purchase and resale of oil palm fresh fruit bunches (FFB) in Kotabaru Regency, South Kalimantan. Prior to this research, the company had only maintained informal records of cash receipts and disbursements, without producing formal financial statements, thereby limiting the owner's capacity to assess business performance, manage operational expenditures, and formulate well-informed strategic decisions. This study implements fundamental accounting procedures to construct the entity's financial statements in conformity with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), employing a qualitative case-study design. Primary data were obtained through library research, documentary analysis, in-depth interviews, and direct field observation of transactions spanning 1 to 31 March 2026. The analytical process encompassed the complete bookkeeping cycle, including chart-of-accounts design, an opening trial balance incorporating a straight-line fixed-asset depreciation schedule, journal entry recording, general ledger posting, adjusting journal entries, a worksheet, and the preparation and closure of the financial statements. The study's results reveal March 2026 revenue of Rp276,605,000, cost of goods sold of Rp233,420,000, and net profit of Rp14,547,500, supported by total assets of Rp662,672,500, total liabilities of Rp155,000,000, and total equity of Rp507,672,500. The financial reporting package - comprising the statement of financial position, income statement, statement of changes in equity, cash flow statement, and notes to the financial statements - was prepared entirely in compliance with SAK EMKM, equipping the business owner with accurate, structured financial information to support operational oversight and strategic decision-making.

Keywords – SAK EMKM; financial statements; basic accounting; trading company; oil palm