A. PENDAMPINGAN KEWIRAUSAHAAN MELALUI ANALISIS PENYUSUNAN LAPORAN KEUANGAN UMKM SURABAYA AKRILIK BERDASARKAN SAK-EMKM
Authors: Cahyani Zepriani Dwi , Wulandari Yuli Tri , Arti Ani Tiga , Erlinda Farahiya Della , Fabela Denta Jemi , Supriadi Iman 
Published: January 2022

ABSTRAK

Penelitian ini bertujuan  untuk mengetahui bagaimana penyusunan laporan keuangan pada UMKM Surabaya Akrilik. Judul yang di gunakan yaitu Analisis Penyusunan Laporan Keuangan UMKM Surabaya Akrilik Berdasarkan SAK-EMKM. Jenis dari penelitian  yang digunakan yaitu jenis penelitian kualitatif. Berdasarkan karakteristik masalah yang diangkat oleh peneliti, penelitian ini merupakan penelitian kualitatif deskriptif. Adapun Data yang digunakanpada penelitian ini yaitu data-data primer yang akandiperoleh langsung dari pihak UMKM seperti data hasil wawancara dengan pihak UMKM serta data-data yangberasal dari informasi catatan harian kas masuk dan kas keluar. Sedangkan untuk data sekunder akan diperoleh dari jurnal dan internet yang akan mendukung penelitian ini.

Hasil analisis data dan penelitian yang akan dilakukan inimenunjukkan bahwa laporan keuangan UMKM Surabaya Akrilik, menyajikan posisi keuangan di bulan Januari sampai November 2019.Per 30 November 2019 menunjukkan total Asset Rp 14,503,900,- dan Laba Rugi pada tahun 2019 nett profit Rp  1,003,900,-. Catatan Atas Laporan Keuangan (CALK) menyediakan deskripsi biasa mengenai UMKM Surabaya Akrilik, pengakuan jika pengaturan neraca keuangan memakai SAK EMKM ialah fundamen pengaturan yang dipakai, dan kebijaksanaan akuntansi yang diaplikasikan serta diberikan dalam laporan Balance Vol. XVINo. 1 Januari 2019 Jurnal Balance 32 keuangan UMKM Surabaya Akrilik. Pada UMKM Surabaya Akrilik belum memasukkan beban pajaknya sehingga nilai laba bersih yang diperoleh masih sebelum dikurangi beban pajak.

 

Kata kunci : Analisis Penyusunan Laporan Keuangan, SAK-EMKM

ABSTRAK

The research that will be done is aimed to know how to prepare a financial report on SMEs Surabaya acrylic. The title used is the analysis of the financial Report preparation of micro, small, and medium enterprises of Surabaya acrylic based on SAK-EMKM. Types of research used are types of qualitative research. Based on the characteristics of the problem raised by researchers, this research is a qualitative descriptive study. The Data used in this research is the primary data that will be obtained directly from the micro, small, and medium enterprises such as the data of interviews with the micro, small, and medium enterprises and data derived from information Daily note cash in and cash out. As for the secondary data will be obtained from the journal and the Internet that will support this research.

The results of data analysis and research will be conducted, showing that the financial statements of MSME Surabaya Acrylic, presenting a financial position in the month of January to November 2019. As of 30 November, 2019 shows a total Asset of Rp 14,503,900-and profit loss in 2019 net profit of Rp 1,003,900-. Note on the financial report (CALK) presents an overview of the micro, small and medium enterprises of Surabaya Acrylic, a statement that the preparation of the financial statements using the SACK of EMKM is the basis of the drafting used, as well as the accounting policy Applied and presented in the Balance Vol. XVI report No. 1 January 2019 Journal Balance 32 Finance of Micro, small, and medium enterprises Surabaya acrylic. In micro, small, and medium enterprises, Surabaya acrylic has not included the tax burden so that the value of net profit gained is still before deducting the taxes.

Keywords: Analysis of Preparation of Financial Statements, SAK-EMKM.