Application Of Sak-EMKM Based On Financial Statements Towards Quality Of Financial Statements In The UMKM Kampung Kue In Rungkut Surabaya

Sari, Chatarina Agustin Endah (2020) Application Of Sak-EMKM Based On Financial Statements Towards Quality Of Financial Statements In The UMKM Kampung Kue In Rungkut Surabaya. Undergraduate thesis, Untag 1945 Surabaya.

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Abstract

UMKM Kampung Kue which is located on Jl. Rungkut Lor Gg II Surabaya is a Micro, Small and Medium Enterprises, which consists of several business actors who at the same time produce their own business goods and Kampung Kue is a manufacturing company engaged in the production of cakes that are available ranging from wet cakes, pastries , to rice and side dishes with various flavors and sizes. With the existence of UMKM, it has been proven to encourage and enhance economic growth in Indonesia, especially in Surabaya. MSME also plays an important role in reducing the number of unemployed nationally, by opening up various types of businesses, more workers are needed. MSMEs in Kampong Kue are already quite large in conducting their business, but there are still many MSMEs that do not do financial records regularly and routinely, where if the business performs financial records it will help the business actors themselves in determining profit and loss and how much the number of assets that are actually owned. The purpose of this study is to find out how to prepare financial reports that are in accordance with the standard, ie SAK EMKM which is starting to be active as of January 1, 2018 and to find out what are the obstacles faced by SMEs in preparing financial reports. The research method used in this research is descriptive qualitative with type of case study research. The sampling technique used in this study is purposive sampling, one of the non-random sampling techniques where the researcher determines the sampling by determining specific characteristics that are in accordance with the research objectives so that it is expected to answer the research problem. This study uses primary data, namely by conducting interviews and direct observations with MSME entrepreneurs in Kampung Kue. The data analysis technique used in this study is by conducting interviews and direct observation with each MSME business actor starting from UD. Pawon Kue, UD. Putri, Dieva Cake and Aish Cake. After conducting interviews, researchers collected data based on facts and then made a simple financial statement preparation then adjusted to the existing standards, namely SAK EMKM. In the results of the study it was found that MSME entrepreneurs in Kampung Kue have not made financial records that are in accordance with the standards, recording is also not done routinely, and every transaction that takes place is recorded simply. The constraints faced by MSME entrepreneurs start from the lack of Human Resources in managing finances, level limited competence and knowledge in processing financial statements, and a small scope. Simple financial statements are adjusted to the standards applicable to SAK EMKM, starting from the beginning the financial statements recorded by MSME entrepreneurs are then simply adjusted to SAK EMKM standards into 3 financial statements, namely the Financial Position Report, the Income Statement, and Notes to Reports Finance.

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