Tema 4: Akuntansi Keuangan

Usaha Mikro Kecil dan Menegah (UMKM) tidak pernah terlepas dari adanya laporan
keuangan. Laporan keuangan adalah sarana pengomunikasian informasi keuangan utama
kepada pihak-pihak di luar perusahaan (Kieso, et al. 2007). Berdasarkan PSAK No. 1 (revisi
2009), tujuan laporan keuangan adalah memberikan informasi mengenai posisi keuangan,
kinerja keuangan, dan arus kas entitas yang bermanfaat bagi sebagian besar kalangan
pengguna laporan dalan pembuatan keputusan ekonomis.
Namun, ternyata masih banyak pelaku UMKM yang belum sadar akan pentingnya
menyusun laporan keuangan yang baik dan benar. Jika mereka memahami dan menyusun
laporan keuangan yang baik dan benar, maka mereka bisa mengetahui sehat atau tidak
sehatnya usaha yang mereka jalankan (Nadia, 2018).
Ikatan Akuntan Indonesia (IAI) telah mengeluarkan Standar Akuntansi Keuangan Entitas
Mikro Kecil dan Menengah (SAK EMKM) guna untuk mempermudah pelaku UMKM yang ingin
menyusun laporan keuangan dengan baik dan benar. Standar Akuntansi Keuangan Entitas
Mikro, Kecil, dan Menengah (SAK EMKM) disusun untuk memenuhi kebutuhan pelaporan
keuangan entitas mikro, kecil, dan menengah. SAK EMKM ini diharapkan dapat membantu
sekitar 57,9 juta pelaku UMKM di Indonesia dalam menyusun laporan keuangannya dengan
tepat tanpa harus terjebak dalam kerumitan standar akuntansi keuangan yang ada saat ini. SAK
EMKM ini merupakan standar akuntansi keuangan yang jauh lebih sederhana bila dibandingkan
dengan SAK ETAP. (Ikatan Akuntan Indonesia, 2016).
Pada UMKM Halilintar belum menerapkan asset tetap dengan SAK EMKM. UMKM
Halilintar usaha home industry yang bergerak pada bidang makanan. Setiap hari, UMKM
Halilintar melakukan transaksi pembelian dan penjualan. Namun, pencatatan laporan keuangan
yang dilakukan pemilik UMKM Halilintar bersifat sederhana dan mencatat laporan keuangan
hanya saat waktu luang saja, tidak setiap hari. kasus tersebut, peneliti mengacu pada penelitian
Peneliti D tertatik untuk meneliti kasus tersebut, peneliti mengacu pada penelitian
Astriani,dkk (2017) , Barus,dkk (2018) dengan menerapkan SAK EMKM yang merupakan acuan
pelaku UMKM dalam menyusun laporan keuangan. Untuk menjawab permasalahan pada
penelitian tersebut harus menggunalan analisis deskriptif.

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 LEMBAR KERJA METODE STUDI KASUS

Judul Penelitian:
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Poin-Poin di Latar Belakang:

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Rumusan Masalah:
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Tujuan Penelitian:
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Tinjauan Pustaka:
1. Penjelasan istilah/konseptual
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2. Reviu penelitian terdahulu (minimal 2)

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Alasan Pemilihan Objek:
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Jenis Data:
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Teknik Perolehan Data:

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Teknik/Tahapan Analisis Data:
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 LEMBAR PENILAIAN

No. Keterangan Kurang Cukup Baik Catatan

1. Isu/fenomena Penelitian
- relevansi dengan akuntansi
- Sebab munculnyafenomena/isu
- Dampak dari fenomena/isu
2. Rumusan Masalah
- Pernyataan dalam bentuk
kalimat
tanya singkat dan jelas
- Konsisten dengan Latar
3. Tujuan Penelitian
- Untuk menjawab rumusan
masalah (studi kasus)
- Untuk menguji hipotesis
(komparatif dan asosiatif)
4. Tinjauan Pustaka
Review penelitian terdahulu
Pengetian istilah/konsep yang
5. Pengembangan Hipotesis
- Konsistensi dengan rumusan
masalah dan tujuan penelitian
- Didukung dengan argumentasi
6. Variabel atau konsep yang diteliti
- Identifikasi variabel penelitian
- operasionalisasi konsep (studi)
- Definisi operasional dan
pengukuran variabel (untuk
survei) dan konsep (untuk
7. Data
- Jenis dan Sumber data
- Teknik pengumpulan data
8. Teknik analisa data
- Keandalan untuk menjawab
rumusan masalah
- Kejelasan tahapan
- Kejelasan model analisis