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All Journal CONTABILITA: Journal of Accounting and Finance
Martinus Sony Eristiawan
Accounting Department, Universitas Dinamika, Surabaya, Indonesia

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Development of a Income Statement for UMKM CleanShoes Surabaya Tony Soebijono; Martinus Sony Eristiawan
CONTABILITA : Journal of Accounting and Finance Vol. 1 No. 1 (2025): Contabilita: Journal of Accounting and Finance
Publisher : Universitas Katolik Darma Cendika

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Abstract

This study focuses on the development of an income statement for CleanShoes Surabaya, a micro, small, and medium enterprise (MSME) specializing in shoe cleaning services. The primary objective is to implement a standardized financial reporting system in alignment with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) to enhance financial transparency and decision-making processes. By adopting the cash basis accounting method, the income statement accurately reflects the company's financial performance over a specific period. The methodology involves collecting financial data from CleanShoes Surabaya, including revenues from regular and premium shoe cleaning services, and expenses such as cleaning materials, employee wages, utilities, rent, depreciation, and marketing costs. The data is then structured into an income statement format as prescribed by SAK EMKM. The findings indicate that the standardized income statement provides a clear overview of the company's profitability, enabling the management to make informed financial decisions and strategize for sustainable growth. This approach also ensures compliance with financial reporting standards, which is crucial for building stakeholder trust and accessing potential funding opportunities.
Development of a Cost of Goods Manufactured (COGM) for UMKM Rujak Manis Pak Imam Surabaya Mochammad Arifin; Martinus Sony Eristiawan
CONTABILITA : Journal of Accounting and Finance Vol. 1 No. 1 (2025): Contabilita: Journal of Accounting and Finance
Publisher : Universitas Katolik Darma Cendika

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Abstract

The purpose of this study is to develop a comprehensive Cost of Goods Manufactured (COGM) model for UMKM Rujak Manis Pak Imam in Surabaya, with the aim of providing accurate unit‐cost information to support pricing and operational decisions. Data were collected through direct observation of production processes, detailed recording of raw material usage, labor time studies, and allocation of manufacturing overhead using the full costing approach. Raw materials accounted for 81 percent of total costs, direct labor comprised 11  percent, and manufacturing overhead represented the remaining 8 percent. The resulting COGM calculation reveals a production cost of Rp 16.354 per portion of rujak manis. This unit‐cost figure enables the business to set competitive selling prices, target desired profit margins, and identify opportunities for cost control—particularly in raw material procurement and labor efficiency. By implementing the developed COGM model, UMKM Rujak Manis Pak Imam can enhance financial transparency, improve decision‑making, and strengthen its long‑term sustainability in the traditional culinary
Co-Authors Mochammad Arifin Tony Soebijono