Pelatihan Akuntansi Toko Trubus Karya Print untuk Meningkatkan Kualitas Laporan Keuangan Berbasis SAK EMKM: Pengabdian

Diah Hari Suryaningrum; Munari Munari

doi:10.31004/jerkin.v4i2.3656

Authors

Diah Hari Suryaningrum Universitas Pembangunan Nasional Veteran Jawa Timur
Munari Munari Universitas Pembangunan Nasional Veteran Jawa Timur

DOI:

https://doi.org/10.31004/jerkin.v4i2.3656

Keywords:

SAK EMKM, UMKM, Financial Reports, Used Printer Goods Business

Abstract

The Financial Accounting Standards for Micro, Small, and Medium Enterprises (MSMEs) are one of the financial standards established to facilitate the preparation and presentation of simpler and more understandable financial reports for investors and creditors to provide financing assistance to MSME entrepreneurs. This condition occurred at the Trubus Karya Print Shop, a used printer service and trading business. This TKP Shop has been established for a long time and has adequate business activities, but has not been able to properly implement the EMKM SAK. This background is interesting to study related to the implementation of the EMKM SAK. This EMKM SAK consists of three components: the statement of financial position, the income statement, and notes to the financial statements. The results of observations during this community service showed that the financial system at the TKP Shop was recorded manually and was still very simple. The reason for making simple records was because the owner still did not understand how to prepare financial reports in accordance with standards and due to time constraints, so that preparing financial reports in accordance with the EMKM SAK has not yet been implemented. The results of the training and creation of this accounting system are expected to provide financial information for the TKP Shop owner.

References

Aisyah, A. (2024). Capacity Building: Unit Pengabdian selenggarakan Pelatihan Pengabdian Masyarakat Berkelanjutan, 2 Mei 2024. https://fkkmk.ugm.ac.id/capacity-building-unit-pengabdian-selenggarakan-pelatihan-pengabdian-masyarakat-berkelanjutan/.

Amani, T. (2018). Penerapan SAK-EMKM Sebagai Dasar Penyusunan Laporan Keuangan UMKM (Studi Kasus UD Dua Putri Solehah Probolinggo). Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak, 2 (2), 12-20.

Andriyani, A. A. A. D. ., Mentari, N. M. I., Marantika, I. M. Y. M., Kumara, D. G. A. G. K., & Soniartini, N. L. S. (2023). Pengabdian masyarakat melalui pelatihan pemanfaatan media sosial dalam pembelajaran etika berkomunikasi & materi dasar bahasa inggris. Jurnal Abdi Dharma Masyarakat (JADMA), 4(1), 9–15. https://doi.org/10.36733/jadma.v4i1.6302.

Aprilia, I., Febrianto, A., Novfitri, F., & Halim, C. (2025). Desain Akuntansi UMKM Warkop Cak Jephank sebagai Peningkatan Akurasi Pelaporan Keuangan: (Accounting Design for the Warkop Cak Jephank MSME to Improve the Accuracy of Financial Reporting). Sustainable Business Accounting and Management Review, 7(3), 26-39. https://doi.org/10.61656/sbamr.v7i3.378

Ardiansyah, W., Valesti, H. A., Al Jawyi, R. A., Yuspito, R. E., & Navyrianto, A. A. (2025). Desain Sistem Akuntansi Sederhana Berbasis Excel untuk Usaha Mikro: Studi Kasus Warung Tegal Bu Is: (Simple Excel-Based Accounting System Design for Micro-Enterprises: A Case Study of Warung Tegal Bu Is). Small Business Accounting Management and Entrepreneurship Review, 5(2), 121-137. https://doi.org/10.61656/sbamer.v5i2.408

Ayuningtyas, P. C. (2023). Penerapan Pencatatan Keuangan pada Usaha Mikro Kecil dan Menengah Perusahaan Jasa Advertising Berbasis SAK ETAP: (Studi Kasus pada CV. Syahir Putra Sakti). Small Business Accounting Management and Entrepreneurship Review, 3(2), 39-49. https://doi.org/10.61656/sbamer.v3i2.41

Barus, I. N., Indrawaty, A., & Solihin, D. (2018). Implementasi SAK EMKM (Entitas Mikro, Kecil, dan Menengah) Pada UMKM Borneo Food Truck Samarinda Comunity. Research Journal of Accounting and Business (RJABM), 2 (2).

Hentika, & Mahmudah, N. (2018). Penerapan Standar Akuntansi Keuangan Mikro Keci dan Menengah (SAK EMKM) Dalam Menyusun Laporan Keuangan. Jurnal Bisnis Terapan, 2 (2), 81-104.

IAI. (2016). Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah. Jakarta: Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia.

Ismadewi, N. K., Herawati, N. T., & Atmaja, A. T. (2017). Penyusunan Laporan Keuangan Sesuai Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) Pada Usaha Ternak Ayam Boiler (Study Kasus Pada Usaha I Wayan Sudiarsa Desa Pajahan Kecamatan Pupuan Kabupaten Tabanan). e-Journal S1 AK , 8 (2).

Maidiana M. (2021). Penelitian Survey, ALACRITY: Journal Of Education, 1(2), Juni, 20-29. https://doi.org/10.52121/alacrity.v1i2.23

Presiden Republik Indonesia. (2008). Undang-undang No 20 Tahun 2008 Tentang Usaha Mikro Kecil dan Menengah. Indonesia.

Tatik. (2018). Implementasi SAK EMKM (Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah) Pada Laporan Keuangan UMKM (Studi Kasus Pada UMKM XYZ Yogyakarta). Jurnal Relasi, XIV.

Warsadi, K. A., Herawati, N. T., & Julianto, I. P. (2017). Penerapan Penyusunan Laporan Keuangan Pada Usaha Kecil Menengah Berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah Pada PT. Mama Jaya. E-Journal S1 Ak Universitas Pendidikan Ganesha, 8 (2), 1-11.