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All Journal JAMANTA Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung
Anisa Defi Julia
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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SAK EMKM IMPLEMENTATION IN MICRO AND SMALL ENTERPRISES: EVIDENCE FROM AN INDONESIAN GOLD RETAIL BUSINESS mia agustina; Annisa Nurislami; Shafa Ardhita Putri; Anisa Defi Julia; Rimi Gusliana Mais
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 2 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i2.1924

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a pivotal role in Indonesia's economy; however, many continue to experience difficulties in preparing financial statements that comply with applicable accounting standards. Despite the availability of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), empirical evidence concerning its implementation in gold retail businesses remains limited, particularly considering the sector's distinctive characteristics of high-value inventories and rapid price fluctuations. This study aims to evaluate the implementation of SAK EMKM at Sinar Baru Gold Store, assess the conformity of its existing bookkeeping practices with the standard, and reconstruct financial statements in accordance with SAK EMKM. A qualitative descriptive case study approach was employed using primary data obtained through semi-structured interviews with the business owner, direct observation, and financial transaction records covering the period from September to October 2025. Data were analyzed descriptively by comparing the enterprise's existing accounting practices with the recognition, measurement, presentation, and disclosure requirements of SAK EMKM. The findings reveal that the enterprise has not fully implemented SAK EMKM because its bookkeeping remains limited to recording daily cash receipts and disbursements without preparing complete financial statements. Nevertheless, the reconstructed financial statements indicate that the business maintains stable financial performance, positive profitability, strong liquidity, and sufficient financial information to produce standardized reports. The study contributes theoretically by extending the literature on SAK EMKM implementation within the underexplored gold retail sector and provides practical guidance for MSME owners, accounting practitioners, and policymakers in promoting standardized financial reporting, improving accounting literacy, and strengthening the sustainability and credibility of MSMEs.
PENERAPAN LAPORAN KEUANGAN BERBASIS SAK EMKM PADA UMKM TOKO EMAS SINAR BARU mia agustina; Annisa Nurislami; Shafa Ardhita Putri; Anisa Defi Julia; Rimi Gusliana Mais
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 2 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i2.1924

Abstract

UMKM mempunyai peran yang krusial pada perekonomian indonesia, tapi sebagian besar pelaku UMKM masih menempuh kendala pada penggelolaan keuangan, khususnya pada susunan laporan keuangan yang selaras dengan standar studi ini tujuanya guna mengetahui dan menganalisis "penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) pada UMKM Toko Emas Sinar Baru serta menyusun laporan keuangan sesuai dengan ketentuan SAK EMKM."Metode penelitian yang digunakan adalah deskriptif kualittatif dengan teknik pengumpulan data melalui wawancara dengan pemiliknya Ibu Lisa Darmawati dan observasi langsung terhadap pemilik usaha. Hasil penelitian menunjukan bahwa UMKM Toko Emas Sinar Baru belum menerapkan SAK EMKM dalam pencatatan keuangannya. Pencatatan yang dilakukan masih bersifat sederhana, terbatas pada pemasukan dan pengeluaran harian, tanpa adanya laporan posisi keuangan , laporan laba rugi, dan laporan perubahan ekuitas. padahal, toko emas memiliki karakteristik khusus berupa nilai persediaan yang tinggi dan fluktuasi harga yang cepat, sehingga membutuhkan sistem pencatatan yang lebih tertib dan terstruktur. Melalui penelitian ini, disusun laporan keuangan berbasis SAK EMKM yang memberikan gambaran lebih jelas, transparan, dsn akurat mengenai kondisi keuangan usaha. Studi ini harapannya bisa jadi pedoman praktik untuk UMKM, Khususnya usaha toko emas, menerapkan SAK EMKM serta menjadi referensi bagi penelitian selanjutnya yang mengkaji penerapan standar akuntansi pada UMKM.
Co-Authors Annisa Nurislami mia agustina Rimi Gusliana Mais Shafa Ardhita Putri