Revitalisasi Pemahaman Laporan Keuangan Berbasis SAK EMKM pada UMKM Kerupuk Azizah Kota Padang
DOI:
https://doi.org/10.61231/em5qp753Keywords:
Laporan Keuangan, SAK EMKM, UMKMAbstract
This community service aims to revitalize the understanding of MSME Kerupuk Azizah in Padang regarding SAK EMKM-based financial reporting to support business accountability. Post-pandemic, the partner stopped using paid applications and reverted to non-standard manual recording. The method used is participatory engagement through observation, financial education, and Cost of Goods Sold (COGS) simulation. The results showed a significant increase in understanding, with 85% of participants successfully completing a simple recording simulation. The partner actively participated in preparing Balance Sheets, Income Statements, and asset separation. This understanding becomes a foundation for preparing independent, efficient financial reports without software costs.
References
Anggreani, S., & Adnyana, I. G. S. (2020). Penentuan Harga Pokok Produksi dengan Metode Full Costing sebagai Dasar Penetapan Harga Jual pada UKM Tahu AN Anugrah. Jurnal Ilmiah Akuntansi Kesatuan, 8(1), 9–16. https://doi.org/10.37641/jiakes.v8i1.290
Ardiansyah, M. G., & Hidayatullah, M. F. (2022). Analisis Penerapan SAK EMKM Pada UMKM. Jurnal Sentri, 1(2), 257. https://doi.org/10.55681/sentri.v1i2.257
Arlinda, A. N. (2023). Penggunaan Konsep Dasar SAK EMKM untuk Penyusunan dan Penyajian Laporan Keuangan. Jurnal Saintifik, 19(1), 25–30. https://doi.org/10.58222/js.v19i1.99
Atmoko, A. D., & Septiana, E. N. (2022). Penerapan sistem akuntansi persediaan barang. Jurnal Ilmiah Manajemen dan Sosial, 9(3). https://doi.org/10.30651/jms.v9i3.22989
Azahra, N. S., Rahma, N., Hakiki, N., & Rahmawati, C. H. (2024). Penerapan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK-EMKM) Pada UMKM Pentol Kabul. Jurnal Mutiara Ilmu Akuntansi (JUMIA), 2(3), 395–404. https://doi.org/10.55606/jumia.v2i3.2980
Dewi, N. F., Adelia, J., Fatiha, S. A., Manahuang, W. P., Rachmawati, D., Sudari, S. A., & Ulfah, R. (2026). Akselerasi UMKM: Pendampingan Keuangan, Digitalisasi dan Branding pada UMKM Kuliner Kota Depok. Eastasouth Journal of Positive Community Services, 4(02), 250–261. https://doi.org/10.58812/ejpcs.v4i02.521
Hirawati, H., Sijabat, Y. P., & Giovanni, A. (2021). Financial Literacy, Risk Tolerance, and Financial Management of Micro-business Actors. Society, 9(1), 174-186. https://doi.org/10.33019/society.v9i1.277
Langi, L. C., Elim, I., & Latjandu, L. (2025). Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) pada Usaha Mikro di Apotek Manggala Jaya Manado. Manajemen Bisnis dan Keuangan Korporat, 3(1), 74-86. https://doi.org/10.58784/mbkk.280
Mulyanto, A. (2021). Penyusunan Laporan Keuangan Pada UMKM Berdasarkan SAK EMKM. Jurnal Ilmiah Institut Bisnis dan Informatika Kesatuan, 1(2), 253-270. https://doi.org/10.37641/jabkes.v1i2.1342
Nurazizah, Z., & Zulkarnain, Z. (2022). Implementasi Standar Akuntansi Entitas Mikro Kecil Menengah (SAK EMKM) Dalam Penyusunan Laporan Keuangan UMKM Kota Sukabumi. JIAKu: Jurnal Ilmiah Akuntansi dan Keuangan, 1(2), 176–187. https://doi.org/10.24034/jiaku.v1i2.5398
Purwanto, E. (2020). Analisis Harga Pokok Produksi Menggunakan Metode Full Costing dalam Penetapan Harga Jual. Journal of Applied Managerial Accounting, 4(2), 248–253. https://doi.org/10.30871/jama.v4i2.2402
Revinda, F., & Cerya, E. (2025). Tingkat Pendidikan dan Literasi Keuangan Terhadap Pengelolaan Keuangan Pemilik UMKM Pasar Raya Kota Padang. Jurnal E-Bis: Ekonomi Bisnis, 9(2), 763–776. https://doi.org/10.37339/e-bis.v9i2.2642
Rivandi, M., & Gea, M. M. (2018). Pengaruh Mekanisme Corporate Governance Terhadap Ketepatan Waktu Pelaporan Keuangan. Jurnal Akuntansi Dan Pajak, 19(01), 1–9. https://doi.org/10.29040/jap.v19i1.167
Warisi, D., Sari, M. S., & Yapan, U. F. (2024). Literasi Akuntansi Dalam Pengelolaan Keuangan UMKM. Community Development Journal: Jurnal Pengabdian Masyarakat, 5(4), 7225–7230. https://doi.org/10.31004/cdj.v5i4.32634
Widiastoeti, H., & Sari, C. A. E. (2020). Penerapan Laporan Keuangan Berbasis SAK-EMKM Terhadap Kualitas Laporan Keuangan Pada Umkm Kampung Kue Di Rungkut Surabaya. Ekbis: Jurnal Ekonomi dan Bisnis, 17(1), 1–10. https://doi.org/10.30736/ekbis.v17i1.21
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Desyani Umar, Muhammad Rivandi, Elsa Meirina, Elvirha Dwi Kartika, Hayu Yolanda Utami, Mike Kusuma Dewi
This work is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- 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.
