IMPLEMENTASI AKUNTANSI PERSEDIAAN BERDASARKAN SAK EMKM PADA TOKO CB ECEK
Article Sidebar
SAK EMKM,
Laporan Keuangan
Main Article Content
Abstract
Implementing inventory accounting is very important for inventory management and can ensure product availability to meet customer demand, especially at the CB ECEK Store. This research aims to implement inventory accounting based on SAK EMKM at CB ECEK Stores related to inventory recognition, measurement and presentation. This research uses primary data obtained from sales and purchase data on merchandise inventory at the CB ECEK Store for the period 1 July – 31 December 2023. The data in this research was obtained from interviews and documentation. The sampling technique in this research was purposive sampling so that 10 merchandise inventories were collected that met the criteria, including rear sweets, battery pangkon, speedo cover, skok seat, tank pangkon, footstep pangkon, frame ring, CB mudguard rubber, seat pangkon, middle spring. This research uses a quantitative approach with descriptive methods. The results of this research show that acquisition costs are recognized only at the purchase cost, so there is a difference in acquisition costs after shipping costs or transportation costs are included. Calculation of inventory cards using a perpetual system with the MPKP valuation method shows that ending inventory in December was recorded at IDR 1,804,800 and profit at the end of the period was recorded at IDR 5,671,300. Based on the research results, CB ECEK Stores have not implemented inventory accounting based on SAK EMKM, because acquisition costs are still recognized at the purchase price only, the merchandise inventory valuation method does not use the MPKP or Weighted Average method, and the inventory of goods has not been presented in the financial statements.
Downloads
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
C. M. Annur, “Inilah Kriteria UMKM Berdasarkan Hasil Penjualannya Menurut PP 7 Nomor 2021,” databoks. Accessed: Dec. 06, 2023. [Online]. Available: https://databoks.katadata.co.id/datapublish/2023/05/19/inilah-kriteria-umkm-berdasarkan-hasil-penjualannya-menurut-pp-7-nomor-2021
A. Anastasya, “Data UMKM, Jumlah dan Pertumbuhan Usaha Mikro, Kecil, dan Menengah di Indonesia,” UKMIndonesia.id. Accessed: Dec. 07, 2023. [Online]. Available: https://ukmindonesia.id/baca-deskripsi-posts/data-umkm-jumlah-dan-pertumbuhan-usaha-mikro-kecil-dan-menengah-di-indonesia
A. Y. Primantoro, “Industri Otomotif Didorong Tumbuh Lebih Besar,” Kompas.id. Accessed: Dec. 04, 2023. [Online]. Available: https://www.kompas.id/baca/ekonomi/2023/08/10/industri-otomotif-didorong-tumbuh-lebih-besar
H. Sularsih and A. Sobir, “Penerapan akuntansi SAK EMKM dalam penyusunan laporan keuangan pada UMKM Kecamatan Lowokwaru Kota Malang,” JAMSWAP J. Akunt. Dan Manaj., vol. 4, 2019, doi: https://doi.org/10.37328/jamswap.v4i4.115.
Y. Herawati, “Penjualan Perlengkapan Otomotif Online di Indonesia Terus Meningkat,” VIVA.co.id. Accessed: Dec. 04, 2023. [Online]. Available: https://www.viva.co.id/otomotif/1659739-penjualan-perlengkapan-otomotif-online-di-indonesia-terus-meningkat
I. Wulandari, “Analisis Penerapan Akuntansi Persediaan Barang Dagang Pada CV. Nuril Jaya Mart Di Tanjung Redeb,” Universitas Muhammadiyah Berau, 2022.
C. H. Pratiwi, “Penerapan Akuntansi Persediaan Berbasis Sak Emkm Pada Ud Andika Jaya Jember,” J. Econ. Bus. Account. COSTING, vol. 2, pp. 118–124, 2018, doi: https://doi.org/10.31539/costing.v2i1.377.
L. Hulu, “Penerapan akuntansi persediaan berdasarkan sak emkm tahun 2018 pada ud. selvin kecamatan gomo,” Prodi Akunt. Sekol. Tinggi Ilmu Ekon. Nias Selatan Telukdalam, pp. 1–58, 2019.
E. M. Halim, J. Tinangon, and S. Pinatik, “Analisis Penerapan Sak Emkm Atas Persediaan Pada Cv. Jaya Makmur,” Going Concern J. Ris. Akunt., vol. 16, no. 1, pp. 53–61, 2021, doi: https://doi.org/10.32400/gc.16.1.35909.2021.
A. Lorenza, “Pengakuan Dan Pengukuran Serta Penyajian Persediaan Barang Dagangan Menggunakan Metode MPKP Perpetual Berdasarkan Sak Emkm Pada Toko Cakrawala Banjarmasin,” Politeknik Negeri Banjarmasin, 2022. [Online]. Available: https://perpustakaan.akuntansipoliban.ac.id/buku/detail/2080/pengakuan-dan-pengukuran-serta-penyajian-persediaan-barang-dagang-menggunakan-metode-mpkp-perpetual-berdasarkan-sak-emkm-pada-toko-cakrawala-banjarmasin
R. S. Hutabarat and T. S. Rajagukguk, “Pencatatan Dan Penilaian Persediaan Barang Jadi Pada Usaha Gula Merah Ibu Laila Berbasiskan SAK EMKM,” J. Ekon. Bisnis Manaj. Dan Akunt. Jebma, vol. 1, pp. 18–25, 2021, doi: 10.47709/jebma.v1n1.97.
IAI, “Tentang SAK EMKM.” Accessed: Dec. 27, 2023. [Online]. Available: https://web.iaiglobal.or.id/SAK-IAI/Tentang SAK EMKM#gsc.tab=0
Sugiyono, Metode Penelitian Bisnis. Bandung: CV ALFABETA, 2017.
D. A. Wulandari, K. Sahara, and M. Kusumaningarti, “PENERAPAN SAK EMKM GUNA MENINGKATKAN RASIO KINERJA KEUANGAN PADA UD. BATIK TIE POEK TRENGGALEK,” J. Ilm. Cendekia Akunt., vol. 8, no. 1, pp. 61–77, Jan. 2023.