Analisa Penerapan Akuntansi pada SB Premium Coffee di Kabupaten Bireuen

Abstract

Based on the results of the study on the Analysis of Accounting Practices at SB Premium Coffee in Bireuen Regency in accordance with the Indonesian Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM), the following conclusions can be drawn. 1) SB Premium Coffee has implemented the recording of financial transactions in its business operations, which includes recording sales revenue, raw material purchases, electricity costs, employee salaries, employee bonuses, and Wi-Fi costs in the form of monthly summaries using spreadsheets. This indicates that the business is aware of the importance of recording financial transactions as the foundation for business management. 2) The implementation of accounting at SB Premium Coffee is not yet fully compliant with the provisions of the SAK EMKM. Based on the assessment results using a checklist consisting of 30 indicators, a score of 14 out of 30 indicators—or 46.7%—was obtained, placing the level of compliance in the “moderately compliant” category. These results indicate that although transactions are being recorded, there are still several important aspects that do not meet the SAK EMKM requirements. 3) The main weakness in the application of accounting lies in the preparation of financial statements. SB Premium Coffee has not yet prepared a statement of financial position, a statement of changes in equity, a cash flow statement, and notes to the financial statements as required by SAK EMKM. In addition, the bookkeeping process has not yet gone through the complete stages of the accounting cycle, such as the preparation of general journals, ledgers, and trial balances. 4) Based on the reconstruction of financial statements in accordance with the SAK EMKM format using 2025 financial data, SB Premium Coffee generated net revenue of Rp1,012,000,000 and total operating expenses of Rp775,000,000, resulting in a net profit of Rp237,000,000 for that period. This demonstrates that the data already held by the business can, in fact, serve as the basis for preparing more comprehensive financial statements in accordance with applicable standards.