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All Journal Jurnal Ilmu Sosial, Ekonomi, dan Pendidikan Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Journal of Emerging Economics and Business
Rizka Fadhilah
Universitas Muhammadiyah Sumatera Barat
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pengaruh Sistem Pencatatan Akuntansi, Pemahaman Akuntansi, dan Kesiapan Pelaku UMKM terhadap Implementasi SAK EMKM pada UMKM Songket Koto Gadang Kabupaten Agam Rizka Fadhilah; Immu Puteri Sari; Rina Widyanti; Fitri Yulianis
Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Vol. 2 No. 1 (2026): Juli
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jisep.v2i1.201

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia's economic development; however, the quality of financial reporting remains a major challenge, particularly in implementing the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Limited accounting knowledge, inadequate accounting recording systems, and organizational readiness have constrained the adoption of standardized financial reporting among MSMEs. This study aims to examine the influence of accounting recording systems, accounting understanding, and MSME readiness on the implementation of SAK EMKM among Songket Koto Gadang MSMEs in Agam Regency, West Sumatra. A quantitative explanatory survey design was employed involving 100 MSME owners selected through purposive sampling. Data were collected using structured questionnaires and analyzed using multiple linear regression with IBM SPSS Statistics 26. The findings reveal that accounting recording systems, accounting understanding, and MSME readiness simultaneously have a significant effect on the implementation of SAK EMKM. Partially, MSME readiness demonstrates a positive and significant influence, whereas accounting recording systems and accounting understanding exhibit significant but negative relationships with SAK EMKM implementation, indicating that the existence of accounting practices and knowledge alone does not necessarily ensure effective implementation without adequate organizational readiness. The model explains 27.2% of the variation in SAK EMKM implementation. These findings highlight the importance of strengthening accounting competence, organizational readiness, and continuous assistance to improve the quality of financial reporting among culturally based creative MSMEs.
Pengaruh Sistem Pencatatan Akuntansi, Pemahaman Akuntansi, dan Kesiapan Pelaku UMKM terhadap Implementasi SAK EMKM pada UMKM Songket Koto Gadang Kabupaten Agam Rizka Fadhilah; Immu Puteri Sari; Rina Widyanti; Fitri Yulianis
Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Vol. 2 No. 1 (2026): Juli
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jisep.v2i1.201

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia's economic development; however, the quality of financial reporting remains a major challenge, particularly in implementing the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Limited accounting knowledge, inadequate accounting recording systems, and organizational readiness have constrained the adoption of standardized financial reporting among MSMEs. This study aims to examine the influence of accounting recording systems, accounting understanding, and MSME readiness on the implementation of SAK EMKM among Songket Koto Gadang MSMEs in Agam Regency, West Sumatra. A quantitative explanatory survey design was employed involving 100 MSME owners selected through purposive sampling. Data were collected using structured questionnaires and analyzed using multiple linear regression with IBM SPSS Statistics 26. The findings reveal that accounting recording systems, accounting understanding, and MSME readiness simultaneously have a significant effect on the implementation of SAK EMKM. Partially, MSME readiness demonstrates a positive and significant influence, whereas accounting recording systems and accounting understanding exhibit significant but negative relationships with SAK EMKM implementation, indicating that the existence of accounting practices and knowledge alone does not necessarily ensure effective implementation without adequate organizational readiness. The model explains 27.2% of the variation in SAK EMKM implementation. These findings highlight the importance of strengthening accounting competence, organizational readiness, and continuous assistance to improve the quality of financial reporting among culturally based creative MSMEs.
Determinants of Financial Reporting Standards Implementation in Indonesian MSMEs: An Empirical Study of Songket Koto Gadang Enterprises Rizka Fadhilah; Immu Puteri Sari; Rina Widyanti; Fitri Yulianis
Journal of Emerging Economics and Business Vol. 1 No. 2 (2026): April 2026
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jeeb.v1i2.153

Abstract

The implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) is expected to enhance financial reporting quality and support the long-term sustainability of micro, small, and medium enterprises (MSMEs). However, its adoption among Indonesian MSMEs remains limited due to organizational and managerial challenges. This study investigates the effects of accounting recording systems, accounting understanding, and MSME readiness on the implementation of SAK EMKM among Songket Koto Gadang MSMEs in Agam Regency, West Sumatra. A quantitative explanatory survey was conducted involving 100 MSME owners selected through purposive sampling. Data were collected using structured questionnaires and analyzed through multiple linear regression with IBM SPSS Statistics. The results indicate that accounting recording systems, accounting understanding, and MSME readiness significantly influence the implementation of SAK EMKM, both partially and simultaneously. However, the negative coefficients of accounting recording systems and accounting understanding suggest that accounting knowledge and existing recording practices alone are insufficient to ensure effective implementation. MSME readiness emerged as the strongest determinant of successful adoption. These findings emphasize the importance of organizational preparedness, managerial commitment, and continuous institutional support in promoting SAK EMKM implementation. The study provides empirical evidence that can inform policymakers and supporting institutions in developing targeted accounting training, mentoring, and capacity-building programs to improve financial reporting practices among traditional craft-based MSMEs.
Co-Authors Fitri Yulianis Immu Puteri Sari Rina Widyanti