Analisis Penerapan Akuntasi Pada Usaha Mikro Warung Kopi Konoha di Jalan Mamoa Ria Kelurahan Mangasa
DOI:
https://doi.org/10.35870/jemsi.v12i4.6568Keywords:
Implementation of Accounting, SAK EMKM, UMKMAbstract
This study aims to determine the application of accounting records in Micro Enterprises at Warung kopi Konoha. This research method uses qualitative research methods, the variables of this study are the application of accounting in micro enterprises and the measurement of variables in this study is based on the preparation of SAK EMKM financial statements, the focus of this study is the application of accounting in the preparation of financial statements based on SAK EMKM and the subject of this study is the owner of Warung Kopi Konoha, with data collection techniques through observation, interview techniques, and documentation. Data analysis was carried out using qualitative descriptive analysis techniques. The results of the study show that Micro Enterprises at Warung Kopi Konoha experienced very positive developments from January to February 2025, from the financial position report side there was a total asset value in the February 2025 period of Rp. 175,172,958 and in the January period of Rp. 124,425,961 with a difference of Rp. 50,746,997. From the profit and loss statement side in the February 2025 period the profit generated was Rp. 100,823,479 and in the January period amounted to Rp. 48,705,479 with a difference of Rp. 50,118,000. And the Notes to the financial statements explain the summary of accounting policies and the measurement basis used in preparing the financial statements.
Downloads
References
Arif, M. F. (2022). Akuntansi keuangan menengah 1. Salemba Empat.
Ayudhi, L. F. R. S. (2020). Penerapan standar akuntansi keuangan entitas mikro kecil menengah (SAK EMKM) pada UMKM di Kota Padang. Jurnal Kajian Akuntansi dan Auditing, 15(1), 1–15. https://doi.org/10.37301/jkaa.v15i1.17.
Bahri, S. (2016). Pengantar akuntansi berdasarkan SAK ETAP dan IFRS (R. Indra, Ed.). Andi.
Fitriyatul. (2023). Tujuan akuntansi (pp. 1–23).
Harahap, S. S. (2015). Teori akuntansi edisi revisi 2011. PT Rajagrafindo Persada.
Hasan, H. (2022). Pengembangan sistem informasi dokumentasi terpusat pada STMIK Tidore Mandiri. Jurasik (Jurnal Sistem Informasi dan Komputer), 2(1), 23–29.
Ikatan Akuntansi Indonesia (IAI). (2016). Standar akuntansi keuangan entitas mikro, kecil dan menengah. Jakarta: Ikatan Akuntansi Indonesia.
Ikatan Akuntansi Indonesia. (2018). SAK EMKM. Jakarta: Ikatan Akuntansi Indonesia.
Isnania, M., A., & Kadarsih, S. (2024). Peran usaha mikro kecil dan menengah (UMKM) dalam meningkatkan kesejahteraan masyarakat Nibung Putih (M. Creative, Ed.). Meriva Media.
Judijanto, L., Abdillah, J., Nugrahanti, T. P., Rustam, A., Apriyanto, N., Pagiling, N., & Mayndarto, E. C. (2024). Akuntansi untuk UMKM: Panduan praktis untuk pelaku UMKM. Pt. Sonpedia Publishing Indonesia.
Khaidir, W. (2021). Penerapan standar akuntansi keuangan entitas mikro kecil menengah (Sak Emkm) oleh para pelaku usaha mikro, kecil dan menengah di Kota Pekanbaru. Jurnal Ar-Ribhu, 4(2), 260–274. https://doi.org/10.46781/ar-ribhu.v4i2.632.
Mahalizikri, I. F. (2020). Membangun dan mengembangkan serta meningkatkan UMKM di Desa Tenggayun. IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, 8(2), 185–194. https://doi.org/10.46367/iqtishaduna.v8i2.171.
Manjana, A., Inda, T., Rahma, F., Yanti, N., Negeri, U. I., Utara, S., William, J., Ps, I. V, Estate, M., Percut, K., Tuan, S., & Serdang, D. (2023). Analisis penerapan akuntansi pada usaha mikro kecil dan menengah (UMKM) MD Ponsel. Journal on Education, 05(04), 12728–12737.
Muttaqien, F., Cahyaningati, R., Rizki, V. L., & Abrori, I. (2022). Pembukuan sederhana bagi UMKM. Indonesia Berdaya, 3(3), 671–680. https://doi.org/10.47679/ib.2022287.
Nurazizah, N., & Zulkarnain, Z. (2022). Implementasi standar akuntansi entitas mikro kecil menengah (Sak Emkm) dalam penyusunan laporan keuangan UMKM kota Sukabumi. Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu), 1(2), 176–187. https://doi.org/10.24034/jiaku.v1i2.5398.
Pinnarwan, D. (2016). Standar akuntansi keuangan entitas mikro, kecil, dan menengah. Ikatan Akuntan Indonesia.
Putri Permata Sari, L., Liana, L., & Nurliza Lubis. (2023). Perancangan sistem informasi akuntansi persediaan barang dagang pada toko Rianzi menggunakan PHP dan MySQL. Jurnal Riset Ekonomi dan Akuntansi, 2(1), 169–181. https://doi.org/10.54066/jrea-itb.v2i1.1290.
Raja, F., Kiswandi, P., App, P., Muhamad, J., Setiawan, C., Muhammad, J., & Ghifari, A. (2023). Peran UMKM (usaha mikro, kecil, dan menengah) terhadap pertumbuhan perekonomian Indonesia. Jurnal Ilmiah Ekonomi dan Manajemen, 1(4), 154–162.
Rizki Asrinda. (2020). Analisis penerapan SAK EMKM pada usaha mikro kecil dan menengah di Kabupaten Luwu Utara (Studi kasus UMKM Farhan Cake’s). Universitas Muhammadiyah Makassar.
Rudianto. (2022). Pengantar akuntansi 1 (S. Saat, Ed.). ERLANGGA.
Salsabila, D. (2025). Fokus penelitian: Pengertian, cara menentukan, dan contohnya. Deepublish.
Simanjuntak, N. H., Sumual, T. E. M., & Bacilius, A. (2021). Penyusunan laporan keuangan UMKM berdasarkan SAK EMKM (Studi kasus pada UMKM Restoran Delli Tomohon). Jurnal Akuntansi Manado (JAIM), 1(3), 35–44.
Soerja, M. (2020). PKM uji kompetensi bidang keahlian akuntansi di SMK Bina Sejahtera Kota Bogor. Jurnal Pendidikan dan Pembelajaran, 1(1), 21–28.
Soleha, U., Lailiyah, S. N., Maulna, R. A., Sufia, S., & Adiyanto, M. R. (2024). Analisis pencatatan keuangan UMKM pada Warung Nasi Pak Usman. Jurnal Media Akademik (JMA), 2(6), 3031–5220.
Sugiyono. (2017a). Metode penelitian kuantitatif, kualitatif dan R&D. Alfabeta.
Sugiyono. (2017b). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
Sumarlin, T. (2021). Dasar akuntansi keuangan (I. Kurniawan, Ed.). Yayasan Prima Agus Teknik.
Susilo, S. O. A. (2023). Analisis penerapan akuntansi pada usaha mikro kecil dan menengah (UMKM): Studi kasus pada warung makan Bu Andi.
Syachbrani, W., & Hariany Idris, D. (2024). Penyusunan laporan keuangan UMKM berdasarkan standar akuntansi keuangan EMKM.
Syafnidawaty. (2020). Observasi. Universitas Raharja.
Wardoyo, D. W., Sinaga, T. S., & Mawarni, A. (2023). Kerangka konseptual dalam akuntansi. Humantech: Jurnal Ilmiah Multidisiplin Indonesia.
Warren, C. S., Reeve, J. E., Duchac, J. E., Tri, W. E., & Jusuf, A. A. (2018). Pengantar akuntansi 1: Adaptasi Indonesia (Rosidah, Ed.; 4th ed.). Salemba Empat.
Wijaya, D. (2018). Akuntansi UMKM (Turi, Ed.). GAVA Media.
Yusri, A. Z. D., & D. (2020). Analisis penerapan akuntansi pada usaha kedai kopi di Kecamatan Pasir Penyu Kabupaten Indragiri Hulu. Jurnal Ilmu Pendidikan, 7(2), 809–820.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Sumarni Sumarni, Hariany Idris, Masdar Ryketeng
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.
