[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-235217-113":3,"detail-sidebar-cat-1-id-113":80,"doc-detail-235217-id":114},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},113,"id","analysis-of-msme-financial-statement-preparation-based-on-sak-emkm","Analisis Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM","","Analisis penyusunan laporan keuangan UMKM berfokus pada penerapan SAK EMKM untuk pelaku UMKM di Kota Pari, dengan studi pada UMKM Gula Merah. Penelitian menggunakan pendekatan kualitatif melalui observasi, wawancara, dan dokumentasi, lalu dianalisis dengan reduksi data, penyajian, dan penarikan kesimpulan. Hasil menunjukkan pengelolaan keuangan masih terbatas, minim pencatatan akuntansi, serta belum tersedia laporan keuangan sesuai standar. Selain itu, tidak adanya pencatatan pengeluaran kas menurunkan kontrol arus kas usaha dan pelaporan masih bergantung basis kas, sehingga diperlukan peningkatan sistematisasi pelaporan.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/id/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/id/template/umum/","Umum",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/id/template/analysis-of-msme-financial-statement-preparation-based-on-sak-emkm/235217/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/analysis-of-msme-financial-statement-preparation-based-on-sak-emkm/235217.png","ImageObject",442,249,{"name":42,"@type":43},"Ophelia","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-21","2026-09-11",true,{"@type":52,"interactionType":53,"userInteractionCount":22},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"Penelitian ini membahas apa terkait UMKM?","Question",{"text":62,"@type":63},"Penelitian membahas analisis penyusunan laporan keuangan UMKM berdasarkan SAK EMKM, dengan fokus pada pelaku UMKM di Kota Pari.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"Metode apa yang digunakan dalam penelitian ini?",{"text":67,"@type":63},"Penelitian menggunakan pendekatan kualitatif dengan pengumpulan data melalui observasi, wawancara, dan dokumentasi, lalu dianalisis melalui reduksi, penyajian, dan penarikan kesimpulan.",{"name":69,"@type":60,"acceptedAnswer":70},"Masalah utama yang ditemukan pada UMKM Gula Merah Kota Pari apa?",{"text":71,"@type":63},"UMKM masih menghadapi kendala manajemen keuangan karena belum tersedia laporan keuangan yang sesuai standar, minim praktik pencatatan akuntansi, dan tidak adanya pencatatan pengeluaran kas yang mengurangi kontrol arus kas.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},235217,1790007162,{"code":4,"msg":81,"data":82},"success",[83,87,91,95,99,103,107,111],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":4,"slug":86},178,"Faktur","faktur",{"id":88,"doc_module":22,"doc_module_name":25,"category_name":89,"show_sort_weight":4,"slug":90},192,"Formulir","formulir-192",{"id":92,"doc_module":22,"doc_module_name":25,"category_name":93,"show_sort_weight":4,"slug":94},180,"Media Sosial","media-sosial",{"id":96,"doc_module":22,"doc_module_name":25,"category_name":97,"show_sort_weight":4,"slug":98},179,"Poster","poster",{"id":100,"doc_module":22,"doc_module_name":25,"category_name":101,"show_sort_weight":4,"slug":102},176,"Presentasi","presentasi",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":4,"slug":106},177,"Resume","resume",{"id":108,"doc_module":22,"doc_module_name":25,"category_name":109,"show_sort_weight":4,"slug":110},182,"Surat","surat-a95d00d3aaf04f3b854ecf140f00d385",{"id":112,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":4,"slug":113},183,"umum-07d1ff437201438088836b2b1ed3c90f",{"code":4,"msg":81,"data":115},{"doc_id":78,"user_id":116,"nickname":42,"user_avatar":117,"doc_module":22,"category_id":112,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":118,"file_id":119,"file_url":120,"file_type":121,"file_size":122,"view_count":22,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":123,"language":124,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":125,"faqs":126,"seo_title":127,"seo_description":12,"update_tm":128,"read_time":30},7971461741311,"https://ap-avatar.wpscdn.com/avatar/74000253aff267980c6?x-image-process=image/resize,m_fixed,w_180,h_180&k=1779345379180704826","Analisis Penyusunan Laporan Keuangan UMKM Berdasarkan  \nSAK EMKM  \nWan Fachruddin, Vina Arnita*, Andini Puspita Sari  \nFakultas Sosial Sains, Prodi Akuntansi, Universitas Pembangunan Panca Budi, Medan  \nJl. Gatot Subroto, Simpang Tj., Kec. Medan Sunggal, Kota Medan, Sumatera Utara, Indonesia  \n[Email:](Email:1 wanfachruddin@dosen.pancabudi.ac.id)[1](Email:1 wanfachruddin@dosen.pancabudi.ac.id)[ wanfachruddin@dosen.pancabudi.ac.id](Email:1 wanfachruddin@dosen.pancabudi.ac.id),2,*[vinaarnita@dosen.pancabudi.ac.id](vinaarnita@dosen.pancabudi.ac.id), [3](3 andinipuspita@gmail.com)[ andinipuspita@gmail.com](3 andinipuspita@gmail.com)  \n[Email Penulis Korespondensi: vinaarnita@dosen.pancabudi.ac.id](Email Penulis Korespondensi: vinaarnita@dosen.pancabudi.ac.id)  \nAbstrak−Usaha Mikro Kecil dan Menengah (UMKM) memegang peran yang sangat penting dalam menggerakkan ekonomimasyarakat di Indonesia karena kemampuannya untuk beradaptasi dengan perubahan pasar yang cepat, sebuah keunggulan yang tidak dimiliki oleh perusahaan besar. Dukungan terhadap UMKM sangatlah vital untuk memastikan pertumbuhan mereka yang berkelanjutan, sekaligus membuka lebih banyak peluang usaha dan lapangan kerja. Penelitian ini mengadopsi pendekatan kualitatif dan dilaksanakan di Kota Pari, dengan fokus pada pelaku UMKM sebagai subjek penelitian. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi, kemudian dianalisis dengan teknik reduksi, penyajian, dan penarikan kesimpulan. Meskipun demikian, UMKM Gula Merah Kota Pari masih menghadapi kendala dalam manajemen keuangan, terutama terkait ketidaktersediaan laporankeuangan yang sesuai dengan standar. Pengelolaan keuangan juga masih kurang memadai, dengan minimnya praktik pencatatanakuntansi, menandakan kurangnya pemahaman akan pentingnya sistematisasi dalam pencatatan dan pelaporan keuangan. Meskipunupaya telah dilakukan dalam memonitor piutang dagang, namun belum ada pencatatan untuk pengeluaran kas, yang berpotensi mengakibatkan kurangnya kontrol terhadap arus kas usaha. Berdasarkan laporan keuangan yang ada, dapat disimpulkan bahwa laporankeuangan UMKM Kota Pari belum sepenuhnya memenuhi standar Akuntansi Keuangan Mikro dan Kecil (SAK EMKM), masih bergantung pada basis kas. Upaya lebih lanjut diperlukan untuk meningkatkan manajemen keuangan UMKM demi memastikan keberlanjutan dan pertumbuhan bisnis yang lebih baik.  \nKata Kunci: UMKM; SAK EMKM; Keuangan; Kota Pari; Gula Merah  \nAbstract−Micro, Small and Medium Enterprises (MSMEs) play a pivotal role in driving Indonesia's economy due to their ability to adapt to rapid market changes, an advantage that large corporations lack. Supporting MSMEs is vital to ensure their sustainable growth, while opening up more business and employment opportunities. This research adopted a qualitative approach and was conducted in Pari City, focusing on MSMEs as the research subjects. Data were collected through observations, interviews, and documentation, then analyzed using reduction, presentation, and conclusion techniques. Despite this, Kota Pari's Gula Merah MSMEs still face obstacles in financial management, especially related to the unavailability of financial reports in accordance with standards. Financial management is also still inadequate, with the lack of accounting recording practices, indicating a lack of understanding of the importance of systematization in financial recording and reporting. Although efforts have been made to monitor trade receivables, there is no record of cash disbursements, potentially resulting in a lack of control over business cash flow. Based on the existing financial statements, it can be concluded that the financial statements of Pari City MSMEs do not fully comply with the Micro and Small Financial Accounting Standards (SAK EMKM), still relying on the cash basis. Further efforts are needed to improve the financial management of MSMEs to ensure better business sustainability and growth.  \nKeywords: MSMEs; SAK EMKM; Finance; Pari City;","cbCaiviZVtaUp39P","https://ap.wps.com/l/cbCaiviZVtaUp39P","pdf",737905,8,"Indonesian","# Pendahuluan\n## Peran UMKM dalam perekonomian\n## Perkembangan dan kontribusi UMKM\n## Kendala utama: pengelolaan keuangan","[{\"question\":\"Penelitian ini membahas apa terkait UMKM?\",\"answer\":\"Penelitian membahas analisis penyusunan laporan keuangan UMKM berdasarkan SAK EMKM, dengan fokus pada pelaku UMKM di Kota Pari.\"},{\"question\":\"Metode apa yang digunakan dalam penelitian ini?\",\"answer\":\"Penelitian menggunakan pendekatan kualitatif dengan pengumpulan data melalui observasi, wawancara, dan dokumentasi, lalu dianalisis melalui reduksi, penyajian, dan penarikan kesimpulan.\"},{\"question\":\"Masalah utama yang ditemukan pada UMKM Gula Merah Kota Pari apa?\",\"answer\":\"UMKM masih menghadapi kendala manajemen keuangan karena belum tersedia laporan keuangan yang sesuai standar, minim praktik pencatatan akuntansi, dan tidak adanya pencatatan pengeluaran kas yang mengurangi kontrol arus kas.\"}]","Analisis Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM | PDF",1789095971]