PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA USAHA MIKRO, KECIL, DAN MENENGAH (UMKM): STUDI KASUS PADA PANGKALAN LPG 3 KG TOPAN ARI SETIAWAN
Preparation of Financial Statements Based on SAK EMKM for Micro, Small, and Medium Enterprises (MSMEs): A Case Study of the Topan Ari Setiawan 3kg LPG Depot
DOI:
https://doi.org/10.59003/nhj.v6i5.2362Keywords:
SAK EMKM, financial statements, MSMEs, LPG baseAbstract
This research examines how the Topan Ari Setiawan 3 Kg LPG Base, located in Pejeruk, Ampenan Sub-district, Mataram, keeps its financial records, develops financial statements that follow the Financial Accounting Standard for Micro, Small, and Medium Entities (SAK EMKM), and pinpoints the barriers to adopting the standard. A descriptive qualitative case study was used, with data gathered through observation, interviews, and documents, then processed by reducing, displaying, and concluding the data; validity was checked through source and technique triangulation. It was found that since opening in 2022 the base has produced no financial statements of any kind and has kept only unstructured manual notes. Drawing on 2025 transactions, the researcher rebuilt an income statement, a statement of financial position, and notes to the financial statements. Over 1 March–31 December 2025, sales amounted to Rp81,400,000 and net profit to Rp8,056,670, while total assets of Rp52,101,670 were entirely funded by the owner's capital. The main barriers are limited understanding of accounting standards, entrenched habits of manual recording, and the belief that the standard is needed only after the business grows. Outreach and mentoring on SAK EMKM for micro enterprises are therefore recommended.
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