Anastasia Maong, Alfonsus Rodriques Suninono, M E Perseveranda

Analisis Pemahaman Implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah (SAK EMKM) (Studi Pada UMKM Di Kecamatan Oebobo Dampingan Pusat Layanan Usaha Terpadu Nusa Tenggara Timur)

Introduction

Analisis pemahaman implementasi standar akuntansi keuangan entitas mikro kecil dan menengah (sak emkm) (studi pada umkm di kecamatan oebobo dampingan pusat layanan usaha terpadu nusa tenggara timur). Studi ini mengulas pemahaman dan implementasi SAK EMKM pada UMKM di Oebobo, NTT. Temuan menunjukkan rendahnya pemahaman serta kendala waktu dan pengetahuan dalam pencatatan laporan keuangan.

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat pemahaman, tingkat keselarasan pencatatan dan penyusunan laporan keuangan, dan faktor- faktor yang menjadi kendala bagi pelaku usaha kuliner dampingan Pusat Layanan Usaha Terpadu (PLUT) Nusa Tenggara Timur di Kecamatan Oebobo. Data dalam penelitian ini terdiri dari data kuantitatif dan kualitatif sedangkan sumber data terdiri dari data primer dan data sekunder. Data diolah dengan menggunakan teknik analisis deskriptif melalui tahap-tahap; (1) Mengumpulkan hasil wawancara dengan pelaku UMKM terkait pemahaman dan pencatatan laporan keuangan sesuai SAK EMKM, serta faktor yang menjadi kendala dalam pencatatan laporan keuangan. (2) Menyajikan data hasil penelitian dalam bentuk tabel. (3) Menarik kesimpulan terkait pemahaman dan pencatatan. Hasil penelitian menunjukkan; (1) Sebagian besar pelaku UMKM dampingan PLUT NTT di Kecamatan Oebobo belum memahami adanya SAK EMKM. (2) Pelaku UMKM menyusun pembukuan usahanya dengan pencatatan akuntansi sederhana berupa pendapatan dan pembelian bahan baku yang selaras dengan prinsip laporan laba rugi SAK EMKM. (3) Faktor yang menjadi kendala dalam menyusun laporan keuangan ialah terhalang oleh waktu dan kesibukan, minimnya pengetahuan mengenai pencatatan yang baik.

Review

The submitted paper, "Analisis Pemahaman Implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah (SAK EMKM) (Studi Pada UMKM Di Kecamatan Oebobo Dampingan Pusat Layanan Usaha Terpadu Nusa Tenggara Timur)," addresses a highly pertinent issue concerning the adoption of financial reporting standards by Micro, Small, and Medium Enterprises (UMKM) in Indonesia. Specifically, it aims to assess the understanding and implementation of SAK EMKM among culinary UMKM assisted by the Integrated Business Service Center (PLUT) in Oebobo District, East Nusa Tenggara, while also identifying associated obstacles. This research is crucial given the significant role of UMKM in the Indonesian economy and the regulatory push for standardized financial reporting through SAK EMKM to improve their accessibility to funding and facilitate better management. Methodologically, the study employed a descriptive analysis approach, utilizing both quantitative and qualitative data gathered through interviews with UMKM actors regarding their understanding and recording practices in line with SAK EMKM, alongside identifying implementation barriers. The findings are presented clearly and offer valuable insights. A significant revelation is that the majority of UMKM actors in the sample were unaware of the existence of SAK EMKM. Interestingly, despite this lack of explicit knowledge, their basic bookkeeping practices, specifically recording income and raw material purchases, showed a surprising degree of alignment with the principles of the SAK EMKM income statement. Lastly, key impediments identified were time constraints, business busyness, and a lack of adequate knowledge regarding proper bookkeeping. This study's strength lies in its practical focus and direct engagement with UMKM, providing a grounded understanding of their challenges in adopting SAK EMKM within a specific regional context. The identification of both a profound lack of awareness and a rudimentary, albeit unconscious, alignment with some principles is a critical insight for policymakers and assistance programs like PLUT. The findings offer actionable intelligence, strongly suggesting the need for targeted awareness campaigns and simplified, practical training programs. These interventions should be designed to address the identified time constraints and knowledge gaps effectively, thereby fostering better financial management practices and greater SAK EMKM compliance among UMKM.

Full Text

Comments

You need to be logged in to post a comment.