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All Journal Kajian Akuntansi Journal of Economics and Business UBS Healthy Journal Jurnal Riset Akuntansi Journal of International Conference Proceedings Bandung Conference Series: Accountancy Jurnal Ar Ro'is Mandalika (Armada) Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Mey Maemunah
Program Studi Akuntansi, Fakultas Ekonomi Bisnis, Universitas Islam Bandung
Religion Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences

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Implementation of Financial Report Preparation in Small and Medium Enterprises (SMEs) Fostered by DEKRANASDA West Java Hernawati, Nopi; Nurhayati, Nurhayati; Maemunah, Mey
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 3 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i3.6226

Abstract

This study aims to 1) Identify the form of accounting implementation based on the EMKM Financial Accounting Standards (SAK EMKM) in Small and Medium Enterprises (SMEs) fostered by DEKRANASDA West Java, and 2) Determine whether the accounting implementation in these SMEs has been in accordance with SAK EMKM. The type of data used is qualitative data, in the form of a questionnaire or statements provided to SME entrepreneurs fostered by DEKRANASDA West Java regarding the implementation of accounting based on the Financial Accounting Standards (SAK). The data analysis uses a descriptive method. The results of the study show that the form of accounting implementation in SMEs fostered by DEKRANASDA West Java in Bandung City and Bandung Regency is still very simple, and on average, it does not comply with the Financial Accounting Standards, as many have not met the stages of the accounting cycle. The challenges faced in preparing financial reports include insufficient technical knowledge in preparing such reports, especially based on SAK, as well as the lack of awareness and discipline among SMEs regarding the importance of complete and standard-compliant financial reports. These reports are essential tools for evaluating the operational results of their businesses. The understanding of SME entrepreneurs fostered by DEKRANASDA West Java regarding the Financial Accounting Standards is still lacking. Overall, the financial report presentation among SME entrepreneurs is approximately 50.72%, which meets the compliance standards based on the Financial Accounting Standards (SAK).
Co-Authors Abdul Hafizh Amrullah Adila Syakira Al-alliya Aila Ning Azka Mas Hasya Almira Rahma Zhafirah Alvita Firya Arethusa Ayu Lestari Azizah, Izmi Hafsah Azriel Qoyum Rafsanjani Bryan Malfin Nugraha Putra Bryan Malfin Nugraha Putra Dea Saliha Rizka Edi Sukarmanto Epi Fitriah Fauziah, N. Eva Fenna Dwiputri Fikri Abdul Malik Heliana Heliana Hernawati, Nopi JUNAEDI Kamila, Zahra Kania Nurcholisah Lya Amailiya Magnaz Lestira Oktariza Magnaz Lestira Oktaroza Maulana Aji Presetyo Muhammad Fajri Prasetyo Muhammad Ismail Al-Faruqi Nashrullah, Hasan Naufal Ormani Nenden Herlina Nopi Hernawati Novita Nurul Kamila Nurhayati Nurhayati Nurleli Nurleli Puadi, Ahmad Pupung Purnamasari Rahma Hasbila Kayina Raisa Umami Reza Maulana Ridwan Fadillah Rini Lestari Rini Lestari Ririn Sri Kuntorini Rizki Rijal Fadilah Rosdiana, Yuni Rudy Hartanto Rudy Hartanto Solihin Hanif Nur Ikhsan Sri Fadilah Sri Fadillah Trya Diana Maulida Weni Puasaningsih Yuhka Sundaya Yuni Rosdiana