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All Journal Jurnal Akuntansi dan Keuangan
Azza Billa Amanda
Universitas Bina Sarana Informatika
Economics, Econometrics & Finance

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Praktik Pencatatan Keuangan UMKM Kuliner Berbasis SAK EMKM di PIK 2 Tangerang Azza Billa Amanda; Peter Rajagukguk
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 4 (2026): Oktober 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i4.9295

Abstract

This research is motivated by the low quality of financial recording among culinary MSMEs and the gap between SAK EMKM standards and field practices, particularly in the PIK 2 area which has never been studied before. This study aims to analyze financial recording practices, measure the gap between normative requirements and actual realities, and identify the contributing factors and obstacles faced by culinary MSMEs in the PIK 2 area, Tangerang Regency. The method used is Concurrent Embedded Design (CED), combining quantitative questionnaires from 41 respondents and qualitative interviews with 7 informants. The results show that recording practices are hybrid: income is automatically recorded via QRIS, but cash expenditures are recorded manually and incompletely due to negligence Although 83% of respondents rate their finance separation as good, 5 of 7 informants have not separated personal and business finances. 78% of respondents prepare simplified income statements and 88% prepare simplified balance sheets, but both are not in accordance with SAK EMKM standards, while understanding of CALK is only 29%. The main contributing factors are lack of understanding of SAK EMKM, absence of training from area management, and lack of external pressure. This study recommends QRIS-integrated digital recording applications and continuous mentoring
Co-Authors Peter Rajagukguk