{"id":187403,"date":"2026-01-29T14:57:59","date_gmt":"2026-01-29T07:57:59","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=187403"},"modified":"2026-01-29T16:00:12","modified_gmt":"2026-01-29T09:00:12","slug":"sak-emkm","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/sak-emkm\/","title":{"rendered":"Standar Akuntansi SAK EMKM dan Manfaatnya bagi UMKM"},"content":{"rendered":"<p>Pernahkah pengajuan kredit usaha Anda ditolak bank hanya karena laporan keuangan dianggap tidak layak atau berantakan? Ini adalah realita yang sering dihadapi oleh ribuan pelaku UMKM di Indonesia. Masalah utamanya terletak pada\u00a0 ketidakmampuan menyajikan data finansial sesuai standar akuntansi yang diakui secara nasional.<\/p>\n<p>Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) hadir sebagai solusi dari masalah tersebut. Memahami dan menerapkan standar ini adalah langkah strategis untuk menaikkan kelas bisnis Anda di mata investor dan kreditur.<\/p>\n<table style=\"border-collapse: collapse; background-color: #fffacd; box-shadow: 0 4px 8px rgba(0, 0, 0, 0.1); border-radius: 25px 25px 25px 25px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 15px; border: none;\">\n<h3 style=\"margin-bottom: 10px;\"><span style=\"background-color: #990000; color: #ffffff; padding: 5px;\"><b>Key Takeaways<\/b><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#definisi\">SAK EMKM adalah<\/a> standar akuntansi yang diterbitkan oleh Ikatan Akuntan Indonesia (IAI) untuk memenuhi kebutuhan pelaporan keuangan entitas mikro, kecil, dan menengah yang transparan namun sederhana.<\/li>\n<li aria-level=\"1\">Berdasarkan UU No. 20 Tahun 2008, <a href=\"#kriteria\">kriteria Entitas yang Berhak Menggunakan Standar SAK EMKM<\/a> ini dibagi berdasarkan jumlah aset dan omzet tahunan usaha.<\/li>\n<li aria-level=\"1\"><a href=\"#komponen\">Tiga Komponen Utama<\/a> Laporan Keuangan Menurut SAK EMKM adalah laporan neraca, laporan lapa rugi, dan catatan atas laporan keuangan.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script> <div id=\"toc_group_article\" style=''>\r\n\t<p style='font-size:25px;font-weight:bold; margin-bottom:0px'>\r\n\t\tDaftar Isi:\r\n\t<\/p>\r\n\t<ul id=\"list_toc\" class='list_toc'><\/ul>\r\n<\/div>\r\n\r\n<div id=\"placeholder-toc\"><\/div>\r\n<div id=\"toc\">\r\n    <div class=\"header\">\r\n\t<span class=\"toc-title\" id=\"toc-title\">Daftar Isi<\/span>\t\r\n\t <i class=\"toc-icon\">\r\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#000\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"header-icon\">\r\n          <path d=\"m6 9 6 6 6-6\" \/>\r\n        <\/svg>\r\n      <\/i>\r\n\t<\/div>\r\n    <div class=\"list\">\r\n      <ul id=\"toc-list\"><\/ul>\r\n    <\/div>\r\n <\/div>\r\n\r\n<style>\r\n\/* Simple styling for the TOC *\/\r\n\t\r\n\t#toc ul li:last-child {\r\n    padding-bottom: 16px; \/* Adjust the value as needed *\/\r\n}\r\n\r\n.td-fix-index {\r\n\t transform: unset !important;\r\n     -webkit-transform: unset !important; \r\n}\r\n.footer-contact .td-fix-index {\r\n\t transform: translateZ(0) !important;\r\n     -webkit-transform: translateZ(0) !important; 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*\/\r\n}\r\n\t\r\n#toc ul li {\r\n\/*   margin-bottom: 10px; *\/\r\n  margin-bottom: 10px;\r\n\tmargin-left: 0;\r\n\ttransition: .2s ease;\r\n\tcursor: pointer;\r\n}\r\n\t\r\n\t#toc.sticky ul li {\r\n\t  margin-right: 10px;\r\n\t}\r\n\t\r\n.td-post-content #toc-list li a:hover, .td-post-content #toc-list a.active{\r\n\tbackground-color: #FFF;\r\n\/* \tpadding: 8px 16px 8px 16px; *\/\r\n\tpadding: 4px 16px 4px 16px;\r\n\tborder-radius: 6px;\r\n\tcolor: #9c171e !important;\r\n\tfont-weight: 600 !important;\r\n}\r\n\t\r\n\t.td-post-content #toc-list li:hover a, .td-post-content #toc-list a.active{\r\n\t\tcolor: #9C171E !important;\r\n\t\tfont-weight: 600 !important;\r\n\t}\r\n\t\r\n.td-post-content #toc-list a.active{\r\n\tfont-weight: bold !important;\r\n\tcolor: #9C171E !important;\r\n}\r\n\t\r\n#toc a, .td-post-content #toc-list a {\r\n  text-decoration: none;\r\n  color: #ea1717 !important;\r\n  transition: .2s ease;\r\n\tfont-weight: 400 !important;\r\n\tdisplay: block;\r\n\t\r\n\tpadding: 4px 16px 4px 0;\r\n}\r\n\r\n#toc.sticky {\r\n  position: fixed;\r\n\/*   top: 73px; *\/\r\n\tbottom: 0;\r\n  z-index: 100; \r\n  box-shadow: 0 2px 5px rgba(0,0,0,0.1); \r\n\twidth: 100%; \r\n\tbackground-color: #FFF;\r\n\/* \tbackground-color: #FFF1F1; *\/\r\n\tborder-bottom: 1px solid #ea1717;\r\n\/*   border: 1px solid #393939; *\/\r\n  box-shadow: 0px 0px 14px 0px #00000040;\r\n  cursor: pointer;\r\n\tanimation: fadein .3s ease;\r\n\tpadding: 12px 16px !important;\r\n}\r\n\t\r\n\t.fadein{\r\n\t\tanimation: fadein .3s ease;\r\n\t}\r\n\t\r\n\t.fadeout{\r\n\t\tanimation: fadeout .3s ease;\r\n\t}\r\n\t\r\n\t\r\n\t@keyframes fadein{\r\n\t\t0% {\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@keyframes fadeout{\r\n\t\t0% {\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t}\r\n\r\n\t\r\n#toc.sticky .header p{\r\n\tmargin-bottom: 10px;\r\n\tmargin-top: 10px;\r\n}\r\n\r\n#toc.sticky .toc-icon{\r\n  visibility: visible;\r\n\/* \ttransition: 0.4s ease; *\/\r\n}\r\n\t\r\n\t.toc-icon{\r\n\t\talign-items: center;\r\n    \tdisplay: flex;\r\n\t}\r\n\t\r\n\tsvg.header-icon{\r\n\/* \t\tbackground-color: #9c171e; *\/\r\n\t\tbackground-color: #FFF;\r\n\t\tborder-radius: 30px;\r\n\t\tpadding: 5px;\r\n\t}\r\n\r\n#toc.sticky .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\t\r\n\t#toc .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\r\n#toc .header.active .toc-icon{\r\n\ttransform: rotate(0deg); \r\n\topacity: 1;\r\n}\r\n\r\n\t#toc .header.active + .list {\r\n\t  max-height: 200px; \/* Adjust this value as needed *\/\r\n\t  opacity: 1;\r\n\t}\r\n\t\r\n\t#placeholder-toc{\r\n\/* \t\tdisplay: none; *\/\r\n\t}\r\n\t\r\n\t@media (min-width: 768px) and (max-width: 991px){\r\n\t\t#toc.sticky{\r\n\/* \t\t\ttop: 104px; *\/\r\n\t\t\tbottom: 0px;\r\n\t\t}\r\n\t\t\r\n\t\t#toc{\r\n\t\t\twidth: unset !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width: 767px){\r\n\t\t#toc{\r\n\t\t\twidth: 100% !important;\r\n\t\t\tdisplay: inline-block;\r\n\t\t}\r\n\t\t\r\n\t\t#toc.sticky{\r\n\t\t\twidth: 90% !important;\r\n\/* \t\t\ttop: 81px; *\/\r\n\t\t\tbottom: 60px;\r\n\t\t\tmargin-left: auto;\r\n\t\t\tmargin-right: auto;\r\n\t\t\tpadding: 0 16px;\r\n\t\t\tright: 5%;\r\n\t\t}\r\n\t}\r\n\t\r\n\t<\/style>\r\n\r\n<style>\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc > li > ul {padding-left: 20px;margin-bottom: 0;}\r\n\t#list_toc{height:max-content;transition:ease-in-out}\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc_float li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_float li a {padding:3px 7px}\r\n\t#list_toc_float li a {\r\n\t\tdisplay: block;\r\n\t\tcolor:#000;\r\n\t\tmargin-bottom: 10px;\r\n\t\ttransition:all 0.2s ease-in-out;\r\n\t\tfont-size:15px\r\n\t}\r\n\t#list_toc_float li{list-style:none;list-style-position:inside; margin-left:0;}\r\n\t#list_toc_float a:hover{color:#b1252d;}\r\n\t\r\n\t#list_toc_float li a{margin-bottom:0px}\r\n\t#toc_group_float{\r\n\t\tline-height: 24px;\r\n\t\tmax-height: calc(100vh - 100px);\r\n\t\toverflow: auto;\r\n\t\tz-index: 99;\r\n\t\tdisplay:none!important;\r\n\t\tbackground:#fff;\r\n\t\ttransition:all 0.5s linear\r\n\t}\r\n\t\r\n\t@media (min-width:1019px){\r\n\t\t#toc_group_float {\r\n\t\t\tdisplay:block!important;\r\n\t\t\t}\r\n\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:768px){\r\n\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t \/* custom scrollbar style *\/\r\n::-webkit-scrollbar {\r\n    width: 7px;\r\n}\r\n::-webkit-scrollbar-track {\r\n    background: #d7a2a4;\r\n}\r\n::-webkit-scrollbar-thumb {\r\n    background: #b1252d;\r\n    border-radius: 15px;\r\n}\t\t\r\n\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.addEventListener('DOMContentLoaded', function() {\r\n\t\t\/\/ Fungsi untuk menangani klik pada semua elemen <a> dengan href yang dimulai dengan #\r\n\t\tfunction handleTitleClick(event) {\r\n\t\t\tevent.preventDefault();\r\n\t\t\tconst targetId = this.getAttribute('href').substring(1);\r\n\t\t\tconst targetElement = document.getElementById(targetId);\r\n\r\n\t\t\tif (targetElement) {\r\n\t\t\t\tconst headerHeight = document.querySelector('#toc .header').offsetHeight;\r\n\t\t\t\tconst navbarHeight = document.getElementById('tdi_34') ? document.getElementById('tdi_34').offsetHeight : 0;\r\n\t\t\t\tconst windowHeight = window.innerHeight;\r\n\t\t\t\tconst targetOffset = targetElement.offsetTop;\r\n\t\t\t\tconst scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight) - navbarHeight - 40;\r\n\r\n\t\t\t\twindow.scrollTo({\r\n\t\t\t\t\ttop: scrollTo,\r\n\t\t\t\t\tbehavior: 'smooth'\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t}\r\n\r\n\t\t\/\/ Tambahkan event listener untuk semua elemen <a> di toc-list dan list-toc\r\n\t\tconst titleLinks = document.querySelectorAll('#toc-list a, #list_toc a');\r\n\t\ttitleLinks.forEach(link => {\r\n\t\t\tlink.addEventListener('click', handleTitleClick);\r\n\t\t});\r\n\t});\r\n<\/script>\r\n\r\n<!-- ToC List for mobile -->\r\n<script>\r\n \/\/ Generate TOC based on headings\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  \/\/ Get the element that will contain the TOC\r\n  const tocList = document.getElementById('toc-list');\r\n\r\n  \/\/ Get the element with the ID 'article-left'\r\n  const article = document.querySelector('.td-post-content');\r\n\r\n  \/\/ Find all h2 elements within 'myarticle'\r\n  const headers = article.getElementsByTagName('h2');\r\n\r\n  \/\/ Loop through the h2 elements and create a list item for each one\r\n  for (let i = 0; i < headers.length; i++) {\r\n    const header = headers[i];\r\n    const headerText = header.textContent;\r\n\/\/     const headerId = 'header-' + i;\r\n    const headerId = headerText\r\n    .toLowerCase()\r\n    .trim()\r\n    .replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n    .replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n    \/\/ Set an ID for the header if it doesn't have one\r\n    header.setAttribute('id', headerId);\r\n\r\n    \/\/ Create a list item for the TOC\r\n    const listItem = document.createElement('li');\r\n\r\n    \/\/ Create a link for the list item\r\n    const link = document.createElement('a');\r\n    link.setAttribute('href', '#' + headerId);\r\n    link.textContent = headerText;\r\n\r\n    \/\/ Append the link to the list item\r\n    listItem.appendChild(link);\r\n\r\n    \/\/ Append the list item to the TOC list\r\n    tocList.appendChild(listItem);\r\n  }\r\n});\r\n\r\n\/\/ Keep height and placement of content using placeholder in place of TOC\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const placeholderToc = document.querySelector('#placeholder-toc');\r\n\r\n  function setPlaceholderHeight() {\r\n    placeholderToc.style.height = `${toc.offsetHeight}px`;\r\n  }\r\n\r\n  \/\/ Set the initial height of the placeholder\r\n  setPlaceholderHeight();\r\n\r\n  \/\/ Update the height on window resize\r\n  window.addEventListener('resize', setPlaceholderHeight);\r\n});\r\n  const tocTitle = document.querySelector('#toc-title'); \/\/ Assuming header-faq is the element for TOC title\r\n\r\n\/\/ Sticky TOC and update heading\r\n\/\/ document.addEventListener(\"DOMContentLoaded\", function() {\r\n\/\/   const toc = document.querySelector('#toc');\r\n\/\/   const footer = document.querySelector('.td-footer-template-wrap');\r\n\/\/   const tocParent = toc.parentElement;\r\n\/\/   const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n\/\/   const tocHeight = toc.offsetHeight;\r\n\/\/   const triggerPoint = divTop + tocHeight + 700;\r\n\/\/   const footerHeight = footer.offsetHeight;\r\n\/\/   const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight - footerHeight - footerHeight;\r\n\/\/   const phtoc = document.querySelector('#placeholder-toc');\r\n\/\/   const headers = document.querySelectorAll('.td-post-content h2');\r\n\/\/   const navLinks = document.querySelectorAll('#toc-list a');\r\n\t\r\n\/\/ \tconst panel2 = document.querySelector(\"#toc .list\");\r\n\/\/ \tvar icon = document.querySelector(\".toc-icon\");\r\n\r\n\/\/   let activeLink = null; \/\/ Declare activeLink outside the loop\r\n\t\r\n\/\/   \/\/ Function to handle scroll and add\/remove .sticky class\r\n\/\/   function handleScroll() {\r\n\/\/     const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n\/\/     let currentHeader = '';\r\n\r\n\/\/     \/\/ Highlight user progress as the heading comes\r\n\/\/     headers.forEach(header => {\r\n\/\/ \t\tconst headerTop = header.offsetTop;\r\n\/\/ \t\tconst headerHeight = header.clientHeight;\r\n\/\/ \/\/ \t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\/\/ \/\/ \t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\/\/ \/\/ \t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \/\/ \t\t\tconsole.log(\"current header text:\", currentHeaderText);\r\n\/\/ \/\/ \t\t\ttocTitle.textContent = currentHeaderText;\r\n\/\/ \/\/ \t\t\tcurrentHeader = currentHeaderId;\r\n\t\t\t\r\n\/\/ \/\/ \t\t\tif(window.innerWidth < 767){\r\n\/\/ \/\/ \t\t\t\ttocTitle.textContent = 'Daftar Isi';\r\n\/\/ \/\/ \t\t\t}\r\n\/\/ \/\/ \t\t}\r\n\/\/ \t\tif(window.innerWidth < 767){\r\n\/\/ \t\t\ttocTitle.textContent = 'Daftar Isi'; \/\/ Selalu pertahankan judul ini di mobile\r\n\/\/ \t\t} else {\r\n\/\/ \t\t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\/\/ \t\t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\/\/ \t\t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \t\t\t\ttocTitle.textContent = currentHeaderText;\r\n\/\/ \t\t\t\tcurrentHeader = currentHeaderId;\r\n\/\/ \t\t\t}\r\n\/\/ \t\t}\r\n\/\/ \t});\r\n\r\n\/\/     navLinks.forEach(link => {\r\n\/\/       link.classList.remove('active');\r\n\/\/       if(currentHeader != '') {\r\n\/\/ \t\t  if (link.getAttribute('href').includes(currentHeader)) {\r\n\/\/ \t\t\t  link.classList.add('active');\r\n\/\/ \t\t  }\r\n\/\/ \t  }\r\n\/\/     });\r\n\/\/ \/\/     if (windowTop < triggerFooterPoint) {\r\n\/\/ \/\/         toc.style.display = 'block';\r\n\/\/ \/\/ \t}else{\r\n\/\/ \/\/         toc.style.display = 'none';\r\n\/\/ \/\/ \t}\r\n\/\/     \/\/ Update TOC title if sticky\r\n\/\/     if (windowTop > triggerPoint) {\r\n\/\/       if (!toc.classList.contains('sticky')) {\r\n\/\/         phtoc.style.display = \"block\";\r\n\/\/         toc.classList.add('sticky');\r\n\/\/         toc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\/\/         toc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/         toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\tpanel2.style.height = '0px';\r\n\/\/ \t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t  if(window.innerWidth < 767){\r\n\/\/ \/\/ \t\t\t  const tocs = document.querySelector('#toc.sticky');\r\n\/\/ \t\t\t  tocTitle.textContent = 'Daftar Isi'; \/\/ Reset title\r\n\/\/        \t\t  toc.style.width = '150px'; \/\/ Set width to match the parent element\r\n\/\/ \t\t  }\r\n\/\/       }\r\n\/\/       if (currentHeader) {\r\n\/\/ \/\/         console.log(\"activeLink:\", activeLink);\r\n\/\/         if (activeLink) {\r\n\/\/ \/\/           tocTitle.textContent = activeLink.textContent; \/\/ Update TOC title\r\n\/\/           tocTitle.textContent = activeLink ? activeLink.textContent : \"\"; \/\/ Update title only if activeLink exists\r\n\/\/         }\r\n\/\/       }\r\n\/\/     } else {\r\n\/\/       toc.classList.remove('sticky');\r\n\/\/       phtoc.style.display = \"none\";\r\n\/\/       toc.style.width = 'unset'; \/\/ Reset to original width\r\n\/\/       toc.style.backgroundColor = \"#FFF\";\r\n\/\/       tocTitle.textContent = 'Daftar isi'; \/\/ Reset title\r\n\/\/ \t\tpanel2.style.height = panel2.scrollHeight + \"px\";\r\n\/\/ \t\ticon.style.transform = \"rotate(180deg)\";\r\n\/\/     }\r\n\/\/   }\r\n\r\n\/\/     \/\/ Attach the scroll event listener to the window\r\n\/\/     window.addEventListener('scroll', handleScroll);\r\n\r\n\/\/     \/\/ Initial call to handleScroll to set the correct state on load\r\n\/\/     handleScroll();\r\n\/\/ });\r\n\t\r\n\/\/ \t\/\/ Open toggle TOC\r\n\/\/ \t  document.addEventListener(\"DOMContentLoaded\", function() {\r\n\/\/ \t\tvar tocHeader = document.querySelector(\"#toc .header\");\r\n\/\/ \t\tvar toc = document.querySelector(\"#toc\");\r\n\/\/ \t\tvar icon = document.querySelector(\".toc-icon\");\r\n\/\/ \t\tconst tocTitle = document.querySelector('#toc-title');\r\n\/\/ \t\tconst tocs = document.querySelector('#toc.sticky');\r\n\/\/  \t\tconst tocParent = toc.parentElement;\t\t  \r\n\r\n\/\/ \t\t  tocHeader.addEventListener(\"click\", function() {\r\n\/\/ \t\t\tvar panel = this.nextElementSibling;\r\n\/\/ \t\t\tif (panel.style.height !== '0px') { \/\/ Check if height is not 0px\r\n\/\/ \t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \/\/ \t\t\t\ttoc.style.paddingBottom = '6px'; \r\n\/\/ \t\t\t\tif(window.innerWidth > 768){\r\n\/\/ \t\t\t\t\tif(!toc.classList.contains('sticky')){\r\n\/\/ \t\t\t\t\t\ttoc.style.width = \"unset\";\r\n\/\/ \/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t\t}\r\n\/\/ \t\t\t\t\tif (toc.classList.contains('sticky')){\r\n\/\/ \t\t\t\t\t\ttoc.style.width = '${tocParent.offsetWidth}px';\r\n\/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t\t}\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t\tif(window.innerWidth < 767){\r\n\/\/ \t\t\t\t\ttoc.style.width = \"unset\"; \/\/ Reset width\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t\ttoc.style.backgroundColor = \"#FFF1F1\";\r\n\/\/ \t\t\t} else {\r\n\/\/ \t\t\t  panel.style.height = panel.scrollHeight + \"px\";\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(0deg)\";\r\n\/\/ \t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\t\t  tocTitle.textContent = 'Daftar isi'; \/\/ Reset title\r\n\/\/ \t\t\t\ttoc.style.paddingBottom = '24px';\r\n\/\/ \t\t\t \tif(window.innerWidth < 767){\r\n\/\/ \t\t\t\t\ttoc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\/\/ \t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t}\r\n\/\/ \t\t  });\r\n\r\n\/\/ \t\t  \/\/ Close TOC when a link inside it is clicked\r\n\/\/ \t\t  var tocLinks = document.querySelectorAll(\"#toc .list a\");\r\n\/\/ \t\t  tocLinks.forEach(function(link) {\r\n\/\/ \t\t\tlink.addEventListener(\"click\", function() {\r\n\/\/ \t\t\t  var panel = document.querySelector(\"#toc .list\");\r\n\/\/ \t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\t\t});\r\n\/\/ \t\t  });\r\n\/\/ \t\t});\r\n\r\n\/\/ START new JS for ToC improvements\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const footer = document.querySelector('.td-footer-template-wrap');\r\n  const tocParent = toc.parentElement;\r\n  const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n  const tocHeight = toc.offsetHeight;\r\n  const triggerPoint = divTop + tocHeight + 1750;\r\n\tconsole.log(triggerPoint)\r\n  const footerHeight = footer.offsetHeight;\r\n  const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight*3;\r\n  const phtoc = document.querySelector('#placeholder-toc');\r\n  const headers = document.querySelectorAll('.td-post-content h2');\r\n  const navLinks = document.querySelectorAll('#toc-list a');\r\n  \r\n  const panel2 = document.querySelector(\"#toc .list\");\r\n  const icon = document.querySelector(\".toc-icon\");\r\n  const tocTitle = document.querySelector('#toc-title');\r\n\r\n  let activeLink = null;\r\n  let userClosedTOC = false; \/\/ Flag user menutup TOC\r\n\r\n  function handleScroll() {\r\n    const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n    let currentHeader = '';\r\n\r\n    \/\/ Update TOC title sesuai header yang terlihat\r\n    headers.forEach(header => {\r\n      const headerTop = header.offsetTop;\r\n      const headerHeight = header.clientHeight;\r\n      if(window.innerWidth < 767){\r\n        tocTitle.textContent = 'Daftar Isi'; \r\n      } else {\r\n        if (window.scrollY >= (headerTop - headerHeight + 1750)) {\r\n          const currentHeaderId = header.getAttribute('id');\r\n          const currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n          tocTitle.textContent = currentHeaderText;\r\n          currentHeader = currentHeaderId;\r\n        }\r\n      }\r\n    });\r\n\r\n    navLinks.forEach(link => {\r\n      link.classList.remove('active');\r\n      if(currentHeader && link.getAttribute('href').includes(currentHeader)) {\r\n        link.classList.add('active');\r\n      }\r\n    });\r\n\r\n    if (windowTop > triggerPoint) {\r\n      if (!toc.classList.contains('sticky')) {\r\n        phtoc.style.display = \"block\";\r\n        toc.classList.add('sticky');\r\n        toc.style.width = `${tocParent.offsetWidth}px`;\r\n        toc.style.backgroundColor = \"#FFF\";\r\n        \/\/ Saat sticky, TOC otomatis tertutup\r\n        panel2.style.height = '0px';\r\n        icon.style.transform = \"rotate(180deg)\";\r\n        userClosedTOC = true; \/\/ Set flag supaya tidak terbuka saat scroll\r\n      }\r\n      \r\n      if(window.innerWidth < 767){\r\n        tocTitle.textContent = 'Daftar Isi'; \r\n        toc.style.width = '150px';\r\n      }\r\n\r\n    } else {\r\n      toc.classList.remove('sticky');\r\n      phtoc.style.display = \"none\";\r\n      toc.style.width = 'unset';\r\n      toc.style.backgroundColor = \"#FFF\";\r\n      tocTitle.textContent = 'Daftar isi'; \r\n\r\n      \/\/ Kembalikan panel jika user belum menutup manual\r\n      if(!userClosedTOC) {\r\n        panel2.style.height = panel2.scrollHeight + \"px\";\r\n        icon.style.transform = \"rotate(0deg)\";\r\n      }\r\n    }\r\n  }\r\n\r\n  window.addEventListener('scroll', handleScroll);\r\n  handleScroll();\r\n\r\n  \/\/ Toggle TOC saat user klik\r\n  const tocHeader = document.querySelector(\"#toc .header\");\r\n  tocHeader.addEventListener(\"click\", function() {\r\n    const panel = panel2;\r\n    if (panel.style.height !== '0px') {\r\n      panel.style.height = '0px';\r\n      icon.style.transform = \"rotate(180deg)\";\r\n      userClosedTOC = true;\r\n    } else {\r\n      panel.style.height = panel.scrollHeight + \"px\";\r\n      icon.style.transform = \"rotate(0deg)\";\r\n      userClosedTOC = false;\r\n    }\r\n  });\r\n\r\n  \/\/ Close TOC saat link diklik\r\n  document.querySelectorAll(\"#toc .list a\").forEach(link => {\r\n    link.addEventListener(\"click\", function() {\r\n      panel2.style.height = '0px';\r\n      icon.style.transform = \"rotate(180deg)\";\r\n      userClosedTOC = true;\r\n    });\r\n  });\r\n});\r\n\/\/ END new JS for ToC improvements\r\n\r\n\t\r\n\/\/ \tmake the heading at the center of the viewport\r\n\/\/ \tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/     \/\/ Add click event listener to all links in the TOC list\r\n\/\/     document.querySelectorAll('#toc-list a').forEach(anchor => {\r\n\/\/         anchor.addEventListener('click', function (e) {\r\n\/\/             e.preventDefault(); \/\/ Prevent the default behavior of jumping to the anchor\r\n\/\/ \/\/ \t\t\tconsole.log(\"prevent default\");\r\n\/\/             const targetId = this.getAttribute('href').substring(1); \/\/ Get the ID of the target element\r\n\/\/             const targetElement = document.getElementById(targetId); \/\/ Get the target element\r\n\r\n\/\/             if (targetElement) {\r\n\/\/                 const headerHeight = document.querySelector('#toc .header').offsetHeight; \/\/ Get the height of the fixed header\r\n\/\/                 const windowHeight = window.innerHeight; \/\/ Get the height of the viewport\r\n\/\/                 const targetOffset = targetElement.offsetTop; \/\/ Get the top offset of the target element\r\n\/\/                 const scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight); \/\/ Calculate the scroll position to center the target element\r\n\r\n\/\/                 \/\/ Scroll to the calculated position smoothly\r\n\/\/                 window.scrollTo({\r\n\/\/                     top: scrollTo,\r\n\/\/                     behavior: 'smooth'\r\n\/\/                 });\r\n\/\/             }\r\n\/\/         });\r\n\/\/     });\r\n\/\/ });\r\n<\/script>\r\n\r\n<script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } \r\n\t\t  else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script>\r\n\r\n<!-- ToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\" -->\r\n<!-- <script>\r\n\tdocument.addEventListener(\"DOMContentLoaded\", function() {\r\n\r\n        \/\/ Fungsi untuk membuat nested list\r\n        function createNestedList(parentNode, children) {\r\n            if (children.length === 0) return;\r\n\r\n            const nestedUl = document.createElement('ul');\r\n            children.forEach(child => {\r\n                const nestedLi = document.createElement('li');\r\n                const nestedA = document.createElement('a');\r\n                nestedA.textContent = child.title;\r\n                nestedA.href = `#${child.id}`;\r\n                nestedLi.appendChild(nestedA);\r\n                nestedUl.appendChild(nestedLi);\r\n\r\n                if (child.children.length > 0) {\r\n                    createNestedList(nestedLi, child.children);\r\n                }\r\n            });\r\n\r\n            parentNode.appendChild(nestedUl);\r\n        }\r\n\r\n        \/\/ Membuat objek untuk menyimpan daftar h2 dan h3 beserta judulnya\r\n        const headings = [];\r\n\r\n           \/\/ Mengambil semua elemen h2 dan h3\r\n        \/\/ Mengambil semua elemen h2 dan h3\r\n\t\tconst elements = document.querySelectorAll('.td-post-content h2');\r\n\r\n\t\t\tfunction newFormatId(text) {\r\n\t\t\t\tif(text.toLowerCase() === \"key takeaways\") {\r\n\t\t\t\t\treturn;\r\n\t\t\t\t}\r\n\t\t\t\t\r\n\t\t\t\tconst result = text.toLowerCase()\r\n\t\t\t\t.trim()\r\n\t\t\t\t.replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n\t\t\t\t.replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n\t\t\t\treturn result;\r\n\t\t\t}\r\n\t\r\n\t\telements.forEach(element => {\r\n\t\t\tif (element.tagName === 'H2') {\r\n\t\t\t\tconst id = newFormatId(element.textContent); \/\/ Hasilkan ID baru\r\n\t\t\t\telement.id = id; \/\/ Tetapkan ID ke elemen h2\r\n\t\t\t\tif (element.textContent.toLowerCase() === \"key takeaways\") {return;} \/\/ Kalau Key Takeaways, jangan dimasukin\r\n\t\t\t\theadings.push({ level: 'h2', id: id, title: element.textContent, children: [] });\r\n\t\t\t} else if (element.tagName === 'H3') {\r\n\t\t\t\tconst id = newFormatId(element.textContent); \/\/ Hasilkan ID baru\r\n\t\t\t\telement.id = id; \/\/ Tetapkan ID ke elemen h3\r\n\t\t\t\tif (headings.length > 0) {\r\n\t\t\t\t\theadings[headings.length - 1].children.push({ level: 'h3', id: id, title: element.textContent, children: [] });\r\n\t\t\t\t}\r\n\t\t\t}\r\n\t\t});\r\n       \/\/ Membuat list HTML dari objek headings\r\n\t\tconst ul = document.getElementById('list_toc');\r\n\t\tlet currentUl = ul;\r\n\t\theadings.forEach(heading => {\r\n\t\t\tconst li = document.createElement('li');\r\n\t\t\tconst a = document.createElement('a');\r\n\t\t\ta.textContent = heading.title;\r\n\t\t\ta.href = `#${heading.id}`; \/\/ Gunakan ID yang baru dihasilkan\r\n\t\t\tli.appendChild(a);\r\n\r\n\t\t\tif (heading.level === 'h2') {\r\n\t\t\t\tcurrentUl = li;\r\n\t\t\t\tul.appendChild(li);\r\n\t\t\t} else if (heading.level === 'h3') {\r\n\t\t\t\tif (!currentUl.lastElementChild || currentUl.lastElementChild.tagName !== 'UL') {\r\n\t\t\t\t\tconst nestedUl = document.createElement('ul');\r\n\t\t\t\t\tcurrentUl.appendChild(nestedUl);\r\n\t\t\t\t\tcurrentUl = nestedUl;\r\n\t\t\t\t}\r\n\t\t\t\tcurrentUl.appendChild(li);\r\n\t\t\t}\r\n\r\n\t\t\tcreateNestedList(li, heading.children);\r\n\t\t});\r\n\t\t\/\/ Dapatkan elemen ul dengan id 'list_toc'\r\n\t\tconst ulFloat = document.getElementById('list_toc');\r\n\r\n\t\t\/\/ Dapatkan isi (child elements) dari ul dengan id 'list_toc'\r\n\t\tconst clonedChildren = ulFloat.cloneNode(true).children;\r\n\r\n\t\t\/\/ Dapatkan elemen ul dengan id 'list_toc_float'\r\n\t\tconst ulToc = document.getElementById('list_toc_float');\r\n\r\n\t\t\/\/ Tambahkan isi yang telah didapatkan dari 'list_toc' ke ul dengan id 'list_toc_float'\r\n\t\tulToc.append(...clonedChildren);\r\n\r\n\r\n        \/\/ Fungsi untuk mengambil tinggi navbar\r\n\t\tfunction getNavbarHeight() {\r\n\t\t\tconst navbar = document.getElementById('tdi_34');\r\n\t\t\treturn navbar ? navbar.offsetHeight : 0;\r\n\t\t}\r\n\r\n\t\t\/\/ Fungsi untuk menambahkan offset posisi scroll\r\n\t\tfunction scrollToElementWithOffset(elementId) {\r\n\t\t\tconst element = document.getElementById(elementId);\r\n\t\t\tif (element) {\r\n\t\t\t\tconst offset = getNavbarHeight();\r\n\t\t\t\tconst elementPosition = element.getBoundingClientRect().top;\r\n\t\t\t\tconst offsetPosition = elementPosition - offset - 40;\r\n\r\n\t\t\t\twindow.scrollBy({\r\n\t\t\t\t\ttop: offsetPosition,\r\n\t\t\t\t\tbehavior: 'smooth'\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t}\r\n\r\n\t\t\/\/ Fungsi untuk menangani klik pada tautan judul\r\n\t\tfunction handleTitleClick(event) {\r\n\t\t\tevent.preventDefault();\r\n\t\t\tconst href = event.target.getAttribute('href').substr(1);\r\n\t\t\tscrollToElementWithOffset(href);\r\n\t\t}\r\n\r\n\t\t\/\/ Tambahkan event listener untuk semua tautan judul\r\n\t\tconst titleLinks = document.querySelectorAll('a[href^=\"#\"]');\r\n\t\ttitleLinks.forEach(link => {\r\n\t\t\tlink.addEventListener('click', handleTitleClick);\r\n\t\t});\r\n\t\t\r\n\t});\r\n    <\/script> -->\r\n <span id=\"definisi\"><\/span><\/p>\n<h2><strong>Apa Itu SAK EMKM? Memahami Standar Akuntansi Khusus UMKM<\/strong><\/h2>\n<p>SAK EMKM adalah standar akuntansi yang disusun khusus untuk memenuhi kebutuhan pelaporan keuangan entitas mikro, kecil, dan menengah. Standar ini diterbitkan oleh Ikatan Akuntan Indonesia (IAI) untuk\u00a0memberikan kemudahan bagi pelaku usaha dalam menyusun laporan yang transparan namun tetap sederhana.<\/p>\n<p>Filosofi utama dari standar ini adalah penggunaan konsep biaya historis (<em>historical cost<\/em>) yang lebih mudah dipahami daripada nilai wajar. Anda hanya perlu mencatat aset dan kewajiban sebesar harga perolehannya tanpa perlu melakukan revaluasi setiap tahun. Hal ini membantu pemilik bisnis tanpa latar belakang akuntansi untuk tetap patuh pada aturan.<br \/>\n<span id=\"kriteria\"><br \/>\nPenerapan standar ini secara efektif berlaku sejak 1 Januari 2018 dan terus relevan hingga kini. Bagi entitas yang belum memiliki akuntabilitas publik yang signifikan, standar ini adalah pedoman wajib. Dengan mengikuti aturan ini, laporan keuangan Anda akan memiliki bahasa yang sama dengan perbankan dan lembaga keuangan lainnya.<\/span><\/p>\n<h2><strong>Kriteria Entitas yang Berhak Menggunakan Standar SAK EMKM<\/strong><\/h2>\n<p>Tidak semua perusahaan diperbolehkan atau diwajibkan menggunakan standar ini dalam pelaporan keuangannya. SAK EMKM dirancang spesifik untuk entitas yang tidak memiliki akuntabilitas publik yang signifikan, seperti melantai di bursa saham. Kriteria-kriteria yang merujuk pada definisi UMKM terdapat dalam peraturan perundang-undangan yang berlaku di Indonesia.<\/p>\n<p>Berdasarkan UU No. 20 Tahun 2008, kriteria ini dibagi berdasarkan jumlah aset dan omzet tahunan usaha.<\/p>\n<table style=\"width: 100%; border-collapse: collapse;\">\n<thead style=\"background-color: #990000; color: white;\">\n<tr>\n<th style=\"padding: 8px; border: 1px solid #ddd;\">Komponen<\/th>\n<th style=\"padding: 8px; border: 1px solid #ddd;\">Penjelasan<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Usaha Mikro<\/td>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Memiliki aset maksimal Rp50 juta dan omzet maksimal Rp300 juta.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Usaha Kecil<\/td>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Memiliki aset Rp50 juta\u2013Rp500 juta dengan omzet Rp300 juta\u2013Rp2,5 miliar.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Usaha Menengah<\/td>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Memiliki aset Rp500 juta\u2013Rp10 miliar dengan omzet Rp2,5 miliar\u2013Rp50 miliar.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>Jika bisnis Anda berada dalam rentang angka tersebut, maka SAK EMKM adalah standar yang paling tepat untuk digunakan. Namun, jika bisnis Anda tumbuh melampaui batas Usaha Menengah, Anda wajib beralih ke SAK ETAP atau SAK Umum.<br \/>\n<span id=\"komponen\"><br \/>\nPenting untuk melakukan evaluasi berkala terhadap posisi bisnis Anda agar tidak salah dalam memilih <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/psak-adalah-pedoman-utama-bagi-akuntan-pengertian-sejarah-dan-jenis\/\" target=\"_blank\" rel=\"noopener\">pedoman akuntansi yang berlaku umum<\/a>.<\/span><\/p>\n<h2><strong>Tiga Komponen Utama Laporan Keuangan Menurut SAK EMKM<\/strong><\/h2>\n<p>Berbeda dengan SAK Umum yang menuntut lima jenis laporan, standar ini hanya mewajibkan tiga komponen utama. Penyederhanaan ini bertujuan agar pelaku UMKM dapat fokus pada informasi yang paling relevan bagi pengguna laporan.<\/p>\n<h3><strong>1. Laporan Posisi Keuangan (Neraca)<\/strong><\/h3>\n<p>Laporan ini menyajikan potret kondisi keuangan entitas pada tanggal tertentu, biasanya di akhir periode akuntansi. Di dalamnya tercakup informasi mengenai aset (harta), liabilitas (utang), dan ekuitas (modal) pemilik. Penyajiannya harus sistematis untuk menunjukkan <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/neraca-saldo-dalam-akuntansi\/\" target=\"_blank\" rel=\"noopener\">keseimbangan posisi debit dan kredit<\/a> serta likuiditas perusahaan.<\/p>\n<h3><strong>2. Laporan Laba Rugi<\/strong><\/h3>\n<p>Laporan Laba Rugi memberikan informasi mengenai kinerja keuangan entitas selama satu periode pelaporan penuh. Komponen ini mencatat seluruh pendapatan yang diperoleh dan beban yang dikeluarkan dalam menjalankan bisnis. Selisih antara pendapatan dan beban akan menunjukkan apakah bisnis Anda mengalami laba atau justru menderita kerugian.<\/p>\n<h3><strong>3. Catatan Atas Laporan Keuangan (CALK)<\/strong><\/h3>\n<p>CALK adalah bagian yang sering diabaikan, padahal fungsinya sangat krusial untuk menjelaskan angka-angka dalam laporan. Bagian ini berisi ringkasan kebijakan akuntansi yang digunakan dan informasi tambahan yang tidak tertera di neraca atau laba rugi. Contohnya adalah rincian penyusutan aset tetap atau penjelasan mengenai utang jangka panjang.<\/p>\n<h2><strong>Tips Praktis Agar Laporan Keuangan Anda Dilirik Investor<\/strong><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-187944\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/Tips-tips-Agar-Laporan-Keuangan-SAK-EMKM-Anda-Dilirik-Investor.webp\" alt=\"Tips-tips Agar Laporan Keuangan SAK EMKM Anda Dilirik Investor\" width=\"1024\" height=\"1536\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/Tips-tips-Agar-Laporan-Keuangan-SAK-EMKM-Anda-Dilirik-Investor.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/Tips-tips-Agar-Laporan-Keuangan-SAK-EMKM-Anda-Dilirik-Investor-200x300.webp 200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/Tips-tips-Agar-Laporan-Keuangan-SAK-EMKM-Anda-Dilirik-Investor-683x1024.webp 683w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/Tips-tips-Agar-Laporan-Keuangan-SAK-EMKM-Anda-Dilirik-Investor-768x1152.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/Tips-tips-Agar-Laporan-Keuangan-SAK-EMKM-Anda-Dilirik-Investor-280x420.webp 280w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/Tips-tips-Agar-Laporan-Keuangan-SAK-EMKM-Anda-Dilirik-Investor-150x225.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/Tips-tips-Agar-Laporan-Keuangan-SAK-EMKM-Anda-Dilirik-Investor-300x450.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/Tips-tips-Agar-Laporan-Keuangan-SAK-EMKM-Anda-Dilirik-Investor-696x1044.webp 696w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p>Berikut adalah penjelasan lengkap terkait tips-tips agar laporan keuangan anda dilirik investor:<\/p>\n<h3 data-start=\"63\" data-end=\"122\"><strong data-start=\"67\" data-end=\"120\">1. Pastikan Likuiditas Bisnis dalam Kondisi Sehat<\/strong><\/h3>\n<p data-start=\"123\" data-end=\"437\">Laporan keuangan sesuai standar SAK EMKM adalah fondasi utama, tetapi isinya juga harus mencerminkan kondisi usaha yang sehat. Perhatikan rasio likuiditas, yaitu Aset Lancar dibagi Utang Lancar, dan usahakan nilainya berada di atas 1. Ini menunjukkan bisnis Anda mampu memenuhi kewajiban jangka pendek dengan aman.<\/p>\n<h3 data-start=\"439\" data-end=\"499\"><strong data-start=\"443\" data-end=\"497\">2. Jaga Profitabilitas Tetap Positif dan Bertumbuh<\/strong><\/h3>\n<p data-start=\"500\" data-end=\"770\">Rasio profitabilitas harus tetap positif serta menunjukkan tren peningkatan dari tahun ke tahun. Investor umumnya tertarik pada bisnis dengan Gross Profit Margin yang stabil atau naik. Karena itu, kendalikan biaya operasional agar laba bersih (Net Profit) tetap optimal.<\/p>\n<h3 data-start=\"772\" data-end=\"830\"><strong data-start=\"776\" data-end=\"828\">3. Sajikan CALK Secara Transparan dan Informatif<\/strong><\/h3>\n<p data-start=\"831\" data-end=\"1108\">Catatan atas Laporan Keuangan (CALK) harus menjelaskan pos-pos penting secara jelas dan terbuka. Hindari menyembunyikan kewajiban atau masalah keuangan di balik angka. Transparansi dan kerapian penyajian data menjadi kunci untuk membangun kepercayaan dari bank maupun investor.<\/p>\n<h2><strong>Mengapa Bisnis Anda Wajib Beralih ke SAK EMKM Sekarang<\/strong><\/h2>\n<p>Banyak pemilik bisnis menganggap bahwa pencatatan sederhana di buku kas sudah cukup untuk operasional harian. Namun, hal ini sering kali menjadi penghambat ketika bisnis ingin melakukan ekspansi atau membutuhkan suntikan dana eksternal.<\/p>\n<p>Berdasarkan pengalaman di lapangan, perusahaan dengan laporan terstandarisasi dapat memiliki peluang persetujuan kredit 3 kali lebih besar dibandingkan yang tidak. Transisi ini adalah investasi jangka panjang untuk keberlanjutan bisnis Anda. Berikut adalah alasan krusial mengapa Anda tidak boleh menundanya lagi.<\/p>\n<h3><strong>1. Mempermudah Akses Pembiayaan dan Kredit Perbankan<\/strong><\/h3>\n<p>Bank mewajibkan laporan keuangan sesuai SAK EMKM agar data bisnis dapat dipercaya dan mudah diverifikasi. Tanpa standar ini, pihak kreditur akan kesulitan menilai kesehatan usaha, sehingga pengajuan pinjaman berisiko ditolak.<\/p>\n<h3><strong>2. Dasar Pelaporan Pajak yang Akurat dan Patuh Regulasi<\/strong><\/h3>\n<p>Laporan keuangan menjadi acuan perhitungan pajak badan usaha. Penerapan standar yang tepat membantu menghindari kesalahan hitung, denda, serta memudahkan rekonsiliasi saat pelaporan SPT Tahunan.<\/p>\n<h3><strong>3. Alat Pengambilan Keputusan Bisnis yang Lebih Objektif<\/strong><\/h3>\n<p>Laporan keuangan standar menyajikan data nyata tentang profitabilitas, likuiditas, dan solvabilitas. Informasi ini membantu manajemen mengevaluasi kinerja serta menyusun strategi bisnis dengan lebih tepat.<\/p>\n<h2><strong>Tantangan Menyusun Laporan SAK EMKM Secara Manual<\/strong><\/h2>\n<p>Meskipun standarnya sudah disederhanakan, praktik penyusunan laporan keuangan secara manual tetap memiliki risiko tinggi. Penggunaan <em>spreadsheet<\/em> seperti Excel sering kali menyebabkan kesalahan rumus (<em>formula error<\/em>) yang fatal. Satu kesalahan input di jurnal umum bisa menyebabkan ketidakseimbangan saldo hingga ke laporan akhir.<\/p>\n<p>Waktu yang terbuang untuk rekapitulasi data transaksi juga menjadi kendala utama bagi pengusaha yang sibuk. Anda harus mengumpulkan nota fisik, mencatatnya satu per satu, dan memindahkannya ke buku besar secara manual. Proses ini sangat rentan terhadap <em>human error<\/em> dan sering kali membuat laporan keuangan terlambat disajikan.<\/p>\n<p>Tantangan lainnya adalah kesulitan dalam melacak arus kas secara <em>real-time<\/em> jika pencatatan tidak terintegrasi. Tanpa sistem yang otomatis, pemilik bisnis sering kali buta terhadap posisi keuangan harian mereka. Hal ini bisa berakibat fatal pada pengambilan keputusan mendadak yang membutuhkan data akurat saat itu juga.<\/p>\n<h2><strong>Perbedaan Mendasar Antara SAK EMKM dengan SAK ETAP<\/strong><\/h2>\n<table style=\"width: 100%; border-collapse: collapse;\">\n<thead style=\"background-color: #990000; color: white;\">\n<tr>\n<th style=\"padding: 8px; border: 1px solid #ddd;\">Aspek Perbandingan<\/th>\n<th style=\"padding: 8px; border: 1px solid #ddd;\">SAK EMKM<\/th>\n<th style=\"padding: 8px; border: 1px solid #ddd;\">SAK ETAP<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Dasar Pengukuran Aset<\/td>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Menggunakan biaya historis secara penuh<\/td>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Masih memperbolehkan penggunaan nilai wajar untuk beberapa aset<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Kompleksitas Akuntansi<\/td>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Lebih sederhana dan mudah diterapkan<\/td>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Lebih kompleks dalam pengakuan dan pengukuran<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Laporan Arus Kas<\/td>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Tidak wajib disajikan<\/td>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Wajib disajikan<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Laporan Perubahan Ekuitas<\/td>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Tidak wajib disajikan<\/td>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Wajib disajikan<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Pengungkapan dalam CALK<\/td>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Sederhana, tidak menuntut detail risiko atau estimasi kompleks<\/td>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Lebih rinci dan mencakup pengungkapan risiko serta estimasi akuntansi<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Kebutuhan Keahlian Teknis<\/td>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Bisa disusun sendiri oleh pemilik usaha<\/td>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Sering membutuhkan bantuan akuntan atau konsultan<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><strong>Kesimpulan<\/strong><\/h2>\n<p data-start=\"57\" data-end=\"374\">SAK EMKM hadir sebagai standar akuntansi sederhana yang membantu UMKM menyusun laporan keuangan transparan tanpa proses rumit. Dengan pendekatan biaya historis dan hanya tiga laporan utama, pelaku usaha dapat lebih mudah memenuhi kewajiban pencatatan sekaligus menjaga kredibilitas bisnis di mata bank dan investor.<\/p>\n<p data-start=\"376\" data-end=\"659\">Penerapan SAK EMKM juga membuka akses pembiayaan, mempermudah pelaporan pajak, serta mendukung pengambilan keputusan berbasis data. Laporan yang rapi, likuiditas sehat, profitabilitas stabil, dan CALK yang transparan menjadi faktor penting agar bisnis dinilai layak dan terpercaya.<\/p>\n<p data-start=\"661\" data-end=\"978\">Meski lebih sederhana dibanding SAK ETAP, penyusunan laporan secara manual tetap berisiko menimbulkan kesalahan dan keterlambatan informasi. Karena itu, penggunaan sistem digital terintegrasi menjadi langkah strategis agar pelaporan keuangan lebih akurat, efisien, dan siap mendukung pertumbuhan usaha jangka panjang.<\/p>\n<h2><strong>Pertanyaan Seputar <\/strong><strong>Standar SAK EMKM<\/strong><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details>\n<summary><strong>Apakah SAK EMKM Wajib Bagi Semua UMKM?<\/strong><\/summary>\n<p>SAK EMKM wajib diterapkan oleh entitas mikro, kecil, dan menengah yang tidak memiliki akuntabilitas publik signifikan. Tujuannya adalah untuk keseragaman pelaporan keuangan agar mudah dipahami oleh pihak eksternal seperti bank.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Kapan Waktu Yang Tepat Beralih Dari SAK EMKM Ke SAK ETAP?<\/strong><\/summary>\n<p>Anda harus beralih ke SAK ETAP atau SAK Umum jika bisnis Anda telah melampaui kriteria omzet dan aset UMKM sesuai UU. Transisi juga diperlukan jika perusahaan berencana untuk go public atau menerbitkan instrumen utang di pasar modal.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apa Sanksinya Jika UMKM Tidak Memiliki Laporan Keuangan Standar?<\/strong><\/summary>\n<p>Meskipun tidak ada sanksi pidana langsung, tidak memiliki laporan standar akan menyulitkan akses ke pinjaman bank dan hibah pemerintah. Selain itu, risiko pemeriksaan pajak menjadi lebih tinggi karena data keuangan dianggap tidak kredibel.<\/p>\n<p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [{\n    \"@type\": \"Question\",\n    \"name\": \"Apakah SAK EMKM Wajib Bagi Semua UMKM?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"SAK EMKM wajib diterapkan oleh entitas mikro, kecil, dan menengah yang tidak memiliki akuntabilitas publik signifikan. 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Selain itu, risiko pemeriksaan pajak menjadi lebih tinggi karena data keuangan dianggap tidak kredibel.\"\n    }\n  }]\n}\n<\/script><\/p>\n<\/details>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Pernahkah pengajuan kredit usaha Anda ditolak bank hanya karena laporan keuangan dianggap tidak layak atau berantakan? Ini adalah realita yang sering dihadapi oleh ribuan pelaku UMKM di Indonesia. Masalah utamanya terletak pada\u00a0 ketidakmampuan menyajikan data finansial sesuai standar akuntansi yang diakui secara nasional. Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) hadir sebagai [&hellip;]<\/p>\n","protected":false},"author":235,"featured_media":187957,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1232],"tags":[],"class_list":{"0":"post-187403","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-accounting"},"acf":{"post_reviewer":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.1 (Yoast SEO v25.1) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Standar Akuntansi SAK EMKM dan Manfaatnya bagi UMKM &#187; HashMicro Indonesia<\/title>\n<meta name=\"description\" content=\"Pelajari SAK EMKM, syarat, dan cara menyusun laporan keuangan standar agar mudah dapat modal usaha. 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