Penyusunan Laporan Keuangan berdasarkan SAK EMKM pada NK Laundry di Kubang Putiah Bukittinggi

Sabila Khairani
Rahmi Isriani
Wilfah Busri Wahyu

ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Vol 6 No 5 (2026): ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar

The implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in microenterprises continues to face challenges because some business owners have not systematically maintained accounting records or prepared financial statements in accordance with the standards. Studies on the preparation of SAK EMKM-based financial statements for laundry service businesses, particularly NK Laundry in Kubang Putiah, Bukittinggi, also remain limited. This study aims to analyze the financial recording system implemented by NK Laundry, prepare financial statements based on SAK EMKM, and identify barriers to its implementation. The study employed a qualitative approach with a case study design. The research informant was the owner of NK Laundry, who was purposively selected. Data were collected through observations, interviews, and documentation and subsequently analyzed using a descriptive qualitative method through the stages of data reduction, data presentation, and conclusion drawing. The findings indicate that NK Laundry’s financial records were still maintained through simple and manual procedures and therefore had not produced complete financial statements. Based on data processing for the July–December 2025 period, the financial statements prepared in accordance with SAK EMKM comprised an income statement, a statement of financial position, and notes to the financial statements. During this period, NK Laundry generated operating revenue of Rp191,282,000, incurred operating expenses of Rp64,640,208, and earned a net profit of Rp126,641,792. Barriers to implementing SAK EMKM included limited time, insufficient accounting knowledge, the absence of training or dissemination activities, and the lack of established practices for maintaining detailed and regular financial records. This study concludes that preparing financial statements based on SAK EMKM can provide NK Laundry with more systematic and comprehensive financial information. These findings provide a practical example of SAK EMKM implementation in a laundry service business and underscore the importance of improving accounting literacy, providing assistance, and establishing consistent financial recording practices among microenterprise owners.