Upaya Meningkatkan Implementasi SAK EMKM melalui Peran Akuntan Berpraktik

Raditya Shinta Hanifati, Lianny Leo

Abstract


Many MSMEs in Indonesia have not been able to provide financial reports according to standards. Meanwhile, professional accountants in Indonesia have not been able to provide adequate assistance related to understanding accounting. This study aims to evaluate the suitability of the SAK EMKM implementation and explain the contribution of accountants in creating optimal SAK EMKM implementation. This study uses a case study approach with mixed methods. Data analysis uses content analysis, thematic analysis, and constant comparative analysis. The unit of analysis of this study is accounting service firms (KJA) in Depok. The results of this study found that there were several evaluations related to the basic concept of SAK EMKM, namely the absence of the application of the concept of business entities and the consistency of the presentation of financial statements. In addition, the implementation of SAK EMKM so far can only be carried out by medium entities. These conditions encourage KJA to contribute more than just providing financial report preparation services, namely through supervision efforts, free consulting services, and provide an understanding of accounting concepts. These efforts are carried out to educate MSMEs so that the SAK EMKM can be implemented optimally.

Banyak pelaku UMKM di Indonesia yang belum mampu menyediakan laporan keuangan sesuai standar. Sementara itu, akuntan profesional di Indonesia belum dapat memberikan pendampingan yang memadai terkait pemahaman akuntansi. Penelitian ini bertujuan untuk mengevaluasi kesesuaian implementasi SAK EMKM dan menjelaskan kontribusi akuntan berpraktik dalam mengoptimalkan implementasi SAK EMKM. Penelitian ini menggunakan pendekatan studi kasus dengan metode campuran. Analisa data menggunakan analisa konten, analisa tematik, dan analisa konstan komparatif. Unit analisa penelitian ini adalah KJA di Depok. Hasil penelitian ini menemukan bahwa terdapat beberapa evaluasi yang berkaitan dengan konsep dasar SAK EMKM yaitu belum adanya penerapan konsep entitas bisnis dan konsistensi penyajian laporan keuangan. Selain itu, implementasi SAK EMKM sejauh ini hanya dapat dilakukan oleh pelaku usaha menengah. Kondisi-kondisi tersebut mendorong KJA untuk memberikan kontribusi yang lebih dari sekedar pemberian jasa penyusunan laporan keuangan yaitu melalui upaya supervisi, pelayanan konsultasi gratis, dan memberikan pemahaman konsep akuntansi. Upaya-upaya tersebut tersebut dilakukan untuk mengedukasi pelaku UMKM sehingga SAK EMKM sebagai pedoman standar pelaporan bagi UMKM dapat diimplementasikan secara optimal.


Keywords


implementasi; SAK EMKM; akuntan berpraktik; pendampingan profesional

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DOI: https://doi.org/10.17509/jpak.v7i2.17002

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