Penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah Dalam Menyusun Laporan Keuangan Pada Badan Usaha Milik Desa (BUMDes) Karya Abadi, Desa Penambangan, Balongbendo

Implementation of Financial Accounting Standards for Micro, Small and Medium Entities in Preparing Financial Statements at Village-Owned Enterprises (BUMDes) Karya Abadi, Penambangan Village, Balongbendo

Penelitian ini bertujuan untuk menerapkan SAK EMKM secara efektif dalam penyusunan laporan keuangan BUMDes Karya Abadi. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan desain studi kasus. Teknik pengumpulan data dilakukan melalui wawancara dan dokumentasi. Instrumen penelitian berupa pedoman wawancara dan dokumentasi transaksi keuangan, sedangkan teknik analisis data dilakukan melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa sebelum penerapan SAK EMKM, laporan keuangan BUMDes hanya berupa pencatatan kas masuk dan kas keluar tanpa pengelompokan akun atau penyajian laporan keuangan yang terstruktur. Selain itu, penyusunan laporan keuangan dilakukan setiap tiga bulan sekali (triwulan). Setelah penerapan, laporan keuangan mulai disusun lebih sistematis yang mencakup neraca awal, jurnal umum, buku besar, neraca saldo, laporan posisi keuangan, laporan laba rugi, dan catatan atas laporan keuangan. Penerapan ini menunjukkan bahwa SAK EMKM dapat membantu memperbaiki penyajian laporan keuangan BUMDes, meskipun masih ada keterbatasan dari sisi ketersediaan data transaksi. Berdasarkan hasil tersebut, disarankan agar pengelola BUMDes meningkatkan kelengkapan pencatatan transaksi keuangan harian serta melakukan penyusunan laporan keuangan setiap satu bulan dan pemerintah desa mendukung dengan pelatihan serta fasilitasi data aset BUMDes untuk memperkuat laporan keuangan ke depan.

This study aims to effectively apply SAK EMKM in the preparation of BUMDes Karya Abadi's financial statements. This research uses a descriptive qualitative approach with a case study design. Data collection techniques were conducted through interviews and documentation. The research instruments were interview guidelines and documentation of financial transactions, while the data analysis technique was carried out through the stages of data reduction, data presentation, and conclusion drawing. The results showed that before the application of SAK EMKM, BUMDes financial statements were only in the form of recording cash in and cash out without grouping accounts or presenting structured financial statements. In addition, the preparation of financial statements is done every three months (quarterly). After implementation, the financial statements began to be prepared more systematically, including the initial balance sheet, general journal, ledger, trial balance, statement of financial position, income statement, and notes to the financial statements. This application shows that SAK EMKM can help improve the presentation of BUMDes' financial statements, although there are still limitations in terms of transaction data availability. Based on these results, it is recommended that BUMDes managers improve the completeness of recording daily financial transactions and prepare financial reports everymonth and the village government supports with training and facilitation of BUMDes asset data to strengthen future financial reports.