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p-Index From 2021 - 2026
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All Journal Journal of Accounting and Digital Finance
Heny Triastuti Kurnianingsih
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.
Analisis penerapan akuntansi biaya dan efisiensi operasional dalam meningkatkan profitabilitas umkm laundry kiloan di Kota Medan tahun 2025 Putri Agaraini; 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.v6i1.2777

Abstract

This research is motivated by the complexity of cost management in the micro-services sector, which often struggles to determine accurate profit margins due to unstructured record-keeping. The objective is to analyse the influence of cost accounting implementation and operational efficiency on the profitability of laundry SMEs in Medan. Using a quantitative approach with 80 respondents, data were analysed through multiple linear regression. Findings indicate that cost accounting and operational efficiency, both partially and simultaneously, have a positive and significant impact on business profits. The model demonstrates strong explanatory power, with the combination of both variables explaining 74.2% of profitability variation, while the remainder is affected by external factors. The theoretical implications strengthen managerial accounting literature on the importance of internal control in micro-entities. Practically, this study encourages business owners to integrate cost recording with operational agility to ensure financial sustainability. It is recommended that SMEs adopt digital recording technology and that future researchers explore market orientation variables to broaden the perspective of business complexity.
Co-Authors Dina Maylani Putri Agaraini