Rekonstruksi laporan keuangan UMKM berbasis SAK EMKM untuk perencanaan keuangan: Studi kasus EDT Coffee
DOI:
https://doi.org/10.58784/mbkk.488Keywords:
SAK EMKM, financial statements, MSME, fixed asset depreciation, decision makingAbstract
Micro, small, and medium enterprises (MSMEs) contribute more than 60% of Indonesia's Gross Domestic Product, yet many, particularly coffee shops in the fast-growing culinary sector, still keep only rudimentary cash records without reference to any formal accounting standard such as the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) issued by the Indonesian Institute of Accountants. Prior studies on SAK EMKM implementation have mostly evaluated compliance levels descriptively, leaving a gap in quantitative evidence on how the omission of fixed-asset depreciation distorts reported profit and undermines financial planning decisions. This study aims to reconstruct and evaluate the implementation of SAK EMKM in preparing the financial statements of EDT Coffee, a coffee shop located in Winangun Atas, Pineleng, Minahasa, North Sulawesi, as a basis for financial planning decisions, using a single-case, descriptive qualitative case study design. Data were collected through observation, in-depth interviews, and documentation, then analyzed using the interactive model of data reduction, data display, and conclusion drawing. The results show that EDT Coffee has not implemented SAK EMKM due to management's limited accounting knowledge, and its bookkeeping remains conventional, merely recording cash inflows and outflows. Its internal records were found to overstate profit by IDR 45,016,477 because non-cash depreciation expenses on fixed assets were disregarded. After reconstructing the Income Statement, Statement of Financial Position, and Notes to the Financial Statements in accordance with SAK EMKM, using the straight-line depreciation method with a 10% residual value, the entity's real net profit for fiscal year 2025 was found to be IDR 31,527,997. This reconstruction provides an accurate financial data foundation for the owner in formulating operational cost-efficiency strategies and long-term financial planning; as findings from a single case, however, they should be generalized to other coffee shops with caution.
Downloads
References
Creswell, J. W., & Creswell, J. D. (2017). Research design: Qualitative, quantitative, and mixed methods approach. 5th edition. Sage Publications.
Feriyanto, O., & Nuryani, Y. (2024). Analisis kesiapan UMKM dalam penyusunan laporan keuangan berdasarkan standar akuntansi keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) (Studi kasus Pasar Segar Kopo Bandung). Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 9(3), 1806-1817. https://journal.um-surabaya.ac.id/Mas/article/view/22989
Hary. (2020). Akuntansi dasar 1 dan 2. Edisi 5. PT Grasindo.
Hlakudi, R. E., & Coetzee, P. (2023). Main challenges hindering South African small and medium accounting- and auditing practices in providing professional services. Southern African Journal of Accountability and Auditing Research, 25(1), 109-123. https://doi.org/10.54483/sajaar.2023.25.1.8
Hositania, Lukita, C., & Arimurti, T. (2024). Penerapan SAK EMKM dalam kualitas laporan keuangan UMKM (Studi kasus pada UMKM Butik Roem Store). Journal of Economic, Business and Accounting (COSTING), 7(5), 2433-2442. https://doi.org/10.31539/costing.v7i5.12079
Ikatan Akuntan Indonesia. (2018). Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Dewan Standar Akuntansi Keuangan IAI.
Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia. (2024). Kontribusi UMKM terhadap PDB nasional tembus Rp9.580 triliun. https://www.liputan6.com/bisnis/read/5665709/kontribusi-umkm-ke-pdb-indonesia-tembus-rp-9580-triliun
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2024). Intermediate accounting IFRS, international adaptation. 5th edition. Wiley.
Marina, A.-G., & Tiron-Tudor, A. (2024). Perspectives of accounting professionals about the adoption of IFRS for SMEs: The case of Romania. European Journal of Management Studies, 29(1), 115-134. https://doi.org/10.1108/EJMS-12-2023-0105
Martani, D., Siregar, S. V., Wardhani, R., Farahmita, A., & Tanujaya, E. (2024). Akuntansi keuangan menengah berbasis PSAK buku 2. Salemba Empat.
Miles, M. B., Huberman, A. M., & Saldaña, J. (2018). Qualitative data analysis: A methods sourcebook. 4th edition. Sage Publications.
Rasyid, A. (2023). The influence of lifestyle and financial literacy on employee financial management. Jurnal Ekonomi, 12(04), 548–554. https://ejournal.seaninstitute.or.id/index.php/Ekonomi/article/view/2984
Robbins, S. P., & Coulter, M. (2021). Management. 15th edition. Pearson Education.
Sastroatmodjo, S., & Purnairawan, R. (2021). Pengantar akuntansi. CV Media Sains Indonesia.
Sugiyono. (2022). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
Taher, A. R., Mauruh, D. A., & Wagey, M. E. J., &. (2023). Analisis penerapan akuntansi (SAK EMKM) pada usaha coffee shop di Kota Palu. Jurnal Actual Organization of Economic (JAGOE), 4(4), 251-259. https://ojs.stiemujahidin.ac.id/index.php/jagoe/article/view/68
Tambunan, T. (2021). UMKM di Indonesia. Prenada Media.
Warren, C. S., Reeve, J. M., & Duchac, J. E. (2018). Accounting. 27th edition. Cengage Learning.
Wawolangi, J. A., & Ayu, S. (2025). Measuring the transparency of MSME financial reports: Evaluation of SAK EMKM implementation at Toko Ide Elektronik in Surabaya. CONTABILITA: Journal of Accounting and Finance, 1(2), 110-121. https://doi.org/10.37477/caf.v1i2.852
Wheelen, T. L., Hunger, J. D., Hoffman, A. N., & Bamford, C. E. (2024). Strategic management and business policy: Globalization, innovation, and sustainability. 16th edition. Pearson.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Manajemen Bisnis dan Keuangan Korporat
This work is licensed under a Creative Commons Attribution 4.0 International License.
Under this license then authors free to:
- Share - copy and redistribute the material in any medium or format.
- Adapt - remix, transform, and build upon the material for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
- You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
- No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
