Implementation of The Accounting Cycle in the Bungsu Bengkulu Award Business Based on the EMKM SAK
DOI:
https://doi.org/10.64565/aghniya.v8i1.22Keywords:
accounting cycle, SAK EMKM, micro enterprise, Angkringan Bungsu Bengkulu, financial transparencyAbstract
Background: Micro businesses like Angkringan Bungsu Bengkulu usually keep simple, informal records. This study evaluates the implementation of the SAK EMKM accounting cycle to improve financial transparency and accountability.
Method: Qualitative descriptive; primary data from owner interviews, secondary data from September 2025 invoices and daily sales records. Analysis followed the accounting cycle: journal, ledger, trial balance, adjustments, and financial statements.
Results: September transactions: raw-material purchases Rp700k, cash sales Rp2.3m, utilities Rp150k, equipment Rp500k. After adjusting for depreciation (Rp100k) and accrued rent (Rp200k), net profit was Rp1.05m, total assets Rp5m, liabilities Rp200k, equity Rp4.8m.
Conclusion: Applying the SAK EMKM accounting cycle provided timely financial statements, enabled the owner to know exact profit, assets and liabilities, and upgraded business management toward professional and sustainable growth.
References
Arianto, A., & Rani, M. (2014). Etika Bisnis dan Profesi. Yogyakarta: Deepublish
Luxchita, A. B., Rahmadhan, N. A., & Hendri. (2025). Evaluasi Digitalisasi Pencatatan Keuangan dalam Perspektif Etika Bisnis dan Efisiensi Operasional pada UMKM Lux Tailor. PESHUM: Jurnal Pendidikan, Sosial dan Humaniora, 4(4), 5145–5149.
PESHUM: Jurnal Pendidikan, Sosial dan Humaniora, 4(4).Hery. (2020). Akuntansi Dasar 1 dan 2. Jakarta: Grasindo.
Ikatan Akuntan Indonesia. (2016). Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Jakarta: IAI.
Putri, R. (2024). Peranan SAK EMKM dalam Penyusunan Laporan Keuangan UMKM.
Jurnal Akuntansi Terapan, 5(1), 10–20.
Siregar, D. (2022). Penerapan Siklus Akuntansi pada Usaha Mikro dan Kecil di Indonesia.
Jurnal Akuntansi dan Keuangan, 13(1), 25–33.
Wibowo, A. (2023). Analisis Proses Pencatatan Keuangan pada Usaha Mikro. Jurnal Ekonomi & Bisnis Indonesia, 7(2), 41–50.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Violanda Rizqi, Anisa Vionita, Hendri, Tiara Atika, Jamila
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
1. License
Authors who publish with Jurnal Aghniya agree to the following terms: Authors retain copyright and grant the Jurnal Aghniya right of first publication with the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 International (CC BY-SA 4.0) license, that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgement of the work's authorship and initial publication in Jurnal Aghniya.
2. Author’s Warranties
The author warrants that the article is original, written by stated author/s, has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author/s.
3. User Rights
Under the Creative Commons Attribution license, the author(s) and users are free to share (copy, distribute and transmit the contribution).
4. Rights of Authors
Authors retain the following rights:
- copyright, and other proprietary rights relating to the article, such as patent rights,
- the right to use the substance of the article in future own works, including lectures and books,
- the right to reproduce the article for own purposes, provided the copies are not offered for sale,
- the right to self-archive the article.
5. Co-Authorship
If the article was prepared jointly with other authors, the signatory of this form warrants that he/she has been authorized by all co-authors to sign this agreement on their behalf, and agrees to inform his/her co-authors of the terms of this agreement.
6. Termination
This agreement can be terminated by the author or Jurnal Aghniya upon two months’ notice where the other party has materially breached this agreement and failed to remedy such breach within a month of being given the terminating party’s notice requesting such breach to be remedied. No breach or violation of this agreement will cause this agreement or any license granted in it to terminate automatically or affect the definition of Jurnal Aghniya.
7. Royalties
This agreement entitles the author to no royalties or other fees. To such extent as legally permissible, the author waives his or her right to collect royalties relative to the article in respect of any use of the article by Jurnal Aghniya or its sublicensee.
8. Miscellaneous
The Jurnal Aghniya will publish the article, or arrange for its publication, provided that the editorial process is successfully completed and the journal or its sublicensee becomes obligated to publish the article. The Jurnal Aghniya reserves the right to edit the article for consistency in punctuation, spelling, capitalization, and style, as deemed appropriate.
The author acknowledges and agrees that the article may be made publicly accessible, and such access will be provided free of charge to readers. Additionally, the Jurnal Aghniya reserves the right to sublicense any of the rights granted to it under this agreement.
