Penyusunan Laporan Keuangan Berdasarkan Standart Akuntansi Keuangan Entitas Privat (SAK EP) Pada Klinik Pratama Cita Husada Surabaya

Penelitian dilakukan untuk menyusun laporan keuangan Klinik Pratama Cita Husada berdasarkan Standar Akuntansi Keuangan Entitas Privat (SAK EP). Penelitian dilatarbelakangi oleh pelaporan keuangan klinik yang masih terbatas pada pencatatan transaksi harian sehingga belum menghasilkan laporan keuangan lengkap sesuai standar akuntansi.
Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Data diperoleh melalui kegiatan observasi, wawancara, dan dokumentasi berupa data transaksi keuangan Klinik Pratama Cita Husada. Analisis data dilakukan melalui tahapan siklus akuntansi yang dimulai dari identifikasi transaksi, penyusunan jurnal umum, posting ke buku besar, penyusunan neraca lajur, hingga penyusunan laporan keuangan berdasarkan SAK Entitas Privat (SAK EP).
Hasil penelitian menunjukkan bahwa data transaksi harian Klinik Pratama Cita Husada dapat disusun menjadi laporan keuangan lengkap, meliputi laporan posisi keuangan, laporan penghasilan komprehensif dan laba rugi, laporan perubahan ekuitas, laporan arus kas, serta catatan atas laporan keuangan sesuai SAK Entitas Privat (SAK EP). Penyusunan laporan keuangan tersebut menghasilkan informasi keuangan yang lebih lengkap, sistematis, dan terstruktur sehingga dapat dipergunakan sebagai dasar pengambilan keputusan dan evaluasi kinerja keuangan klinik.

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The research was conducted to prepare the financial statements of Klinik Pratama Cita Husada in accordance with the Financial Accounting Standards for Private Entities (SAK EP). The research was motivated by the clinic's financial reporting, which remains limited to daily transaction recording, resulting in incomplete financial statements in accordance with accounting standards.
This research uses a qualitative, descriptive method. Data were obtained through observation activities, interviews, and documentation of financial transaction data from Klinik Pratama Cita Husada. Data analysis was conducted through the stages of the accounting cycle, starting with transaction identification, general journal preparation, ledger posting, worksheet preparation, and financial statement preparation, in accordance with the Private Entity Financial Accounting Standards (SAK EP).
The research results show that the daily transaction data of Klinik Pratama Cita Husada can be compiled into complete financial statements, including the statement of financial position, comprehensive income and profit and loss statement, statement of changes in equity, cash flow statement, and notes to the financial statements in accordance with the Private Entity Financial Accounting Standards (SAK EP). The preparation of these financial statements produces more complete, systematic, and structured financial information that can be used as a basis for decision-making and for evaluating the clinic's financial performance.