Penerapan penyusunan laporan keuangan berdasarkan SAK-EMKM pada kedai kopi di Jakarta

Abstract

This study aims to apply the preparation of financial statements based on SAK EMKM at the Sans Your Day Jakarta coffee shop. This study uses a descriptive qualitative research method. The technique used to collect data is through observation, interviews, and documentation. The results of this study indicate that the Sans Your Day Jakarta coffee shop still uses simple financial records such as recording cash receipts and disbursements. The application of financial statements prepared by statements of financial position, and performance reports is close to conformity with SAK EMKM so that it can make it easier for shop owners to process transaction data into a financial report. Fixed asset data as a subsidiary ledger of financial statements, depreciation has been calculated so as to help owners know the book value of assets in the period of research. The solution for shop owners is to minimize some of the obstacles they face, namely bookkeeping is still very simple, sufficient evidence cannot be obtained for the value of capital, and bank loans and the unavailability of special resources to handle bookkeeping. Financial statements are very well applied at the beginning of the business when the assets are not of great value. the application of the financial statements has approached in accordance with SAK EMKM, such as the financial statements prepared are statements of financial position, income statements and notes to financial statements, cannot be presented in a comparative manner because there are no previous financial statements, there are no accrual transactions because in August 2021 cash transactions are still dominant. The results of this activity cannot be fully implemented because the owner still does not have a sufficient basic understanding of accounting, and training and socialization are needed starting from basic accounting..