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All Journal Journal of Accounting and Digital Finance
Dina Maylani
Fakultas Ekonomi dan Bisnis, Universitas Islam Sumatera Utara
Economics, Econometrics & Finance Social Sciences

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Implementasi SAK EMKM sebagai instrumen peningkatan kinerja keuangan UMKM di Kecamatan Tanjung Morawa Dina Maylani; Heny Triastuti Kurnianingsih
Journal of Accounting and Digital Finance Vol. 6 No. 1 (2026): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v6i1.2736

Abstract

This article analyzes the impact of SAK EMKM implementation on the financial performance of MSMEs in Tanjung Morawa District. This research is urgent because the literature has largely focused on the administrative hurdles of financial reporting rather than its actual impact on business profitability. Adopting a quantitative approach, data were collected via questionnaires from 50 MSME owners selected through purposive sampling. The data were analyzed using simple linear regression after fulfilling a series of classical assumption tests. The results indicate that implementing SAK EMKM has a positive and significant effect on MSME financial performance. The novelty of this research lies in the empirical evidence that accounting standardization is not merely an administrative burden but a strategic instrument that can transform intuition-based management into data-driven management and enhance cost efficiency. In practice, applying these standards has been shown to predict cash flow stability and business sustainability strongly. These findings provide a reference for local authorities in designing more targeted MSME financial capacity-building programs.
Co-Authors Heny Triastuti Kurnianingsih