Analisis Pemahaman Pelaku UMKM terhadap Penyusunan Laporan Keuangan Berdasarkan SAK EMKM pada Usaha Makanan Olahan di Kota Tomohon(Studi Kasus Pada Kripik Pisang Jeysha)
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Abstrak Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian daerah, termasuk di Kota Tomohon. Namun, banyak pelaku UMKM yang belum memahami penyusunan laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Penelitian ini bertujuan menganalisis tingkat pemahaman pelaku UMKM Kripik Pisang Jeysha terhadap penyusunan laporan keuangan berdasarkan SAK EMKM serta faktor-faktor yang memengaruhinya. Penelitian menggunakan metode kualitatif dengan pendekatan deskriptif dan studi kasus. Data diperoleh melalui wawancara, observasi, dan dokumentasi, kemudian dianalisis melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa pemahaman pelaku UMKM terhadap SAK EMKM masih rendah, ditandai dengan pencatatan keuangan yang sederhana, belum tersusunnya laporan laba rugi dan laporan posisi keuangan, serta belum adanya pemisahan keuangan pribadi dan usaha. Kondisi ini dipengaruhi oleh keterbatasan pengetahuan akuntansi, kurangnya pelatihan dan pendampingan, rendahnya kesadaran administrasi keuangan, serta minimnya pemanfaatan teknologi pencatatan keuangan. Meskipun demikian, pelaku usaha memiliki keinginan untuk mempelajari penyusunan laporan keuangan sesuai SAK EMKM sehingga diperlukan pelatihan dan pendampingan yang berkelanjutan.
Analysis of MSME Actors' Understanding of Financial Statement Preparation Based on SAK EMKM in Processed Food Businesses in Tomohon City
Abstract
Abstract Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the regional economy, including in Tomohon City. However, many MSMEs do not yet understand the preparation of financial reports based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This study aims to analyze the level of understanding of the Jeysha Banana Chips MSME actors regarding the preparation of financial reports based on SAK EMKM and the factors that influence it. The study used a qualitative method with a descriptive approach and case studies. Data were obtained through interviews, observations, and documentation, then analyzed through data reduction, data presentation, and drawing conclusions. The results show that MSME actors' understanding of SAK EMKM is still low, characterized by simple financial records, the lack of preparation of profit and loss reports and statements of financial position, and the lack of separation of personal and business finances. This condition is influenced by limited accounting knowledge, lack of training and mentoring, low awareness of financial administration, and minimal use of financial recording technology. Nevertheless, business actors have a desire to learn how to prepare financial reports according to SAK EMKM, so ongoing training and mentoring are needed.
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