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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Akuntansi dan Ekonomika BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Jurnal Basataka (JBT) Jurnal Akuntansi Kompetif Diklat Review : Jurnal manajemen pendidikan dan pelatihan Mandalika Mathematics and Educations Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ilmiah Wahana Pendidikan Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Innovative: Journal Of Social Science Research Jurnal Pengabdian Sosial Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Humairoh, Fitri
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Evaluasi Penerapan Standar Akuntansi Keuangan EMKM Menggunakan Model CIPP pada UMKM Kota Pekanbaru Sinta Ramaiyanti; Vera Oktari; Lila Anggraini; Mayla Khoiriyah; Nurrahma Dewi; Humairoh, Fitri
Akuntansi & Ekonomika Vol 15 No 2 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i2.10229

Abstract

This study evaluates the implementation of SAK EMKM in MSMEs using the CIPP model approach (Context, Input, Process, Product). The research method employed is qualitative research. The sample and research location consist of 30 MSMEs in Pekanbaru City. Data were collected through semi-structured interviews with the owners or those responsible for financial management. The criteria for selecting MSMEs, using purposive sampling, were businesses that had been operating for at least two years. The findings show that in the context aspect, MSME practitioners have a high awareness of the urgency of financial recording as a vital instrument for monitoring business performance. In the input aspect, limitations in human resources, lack of training, and inadequate recording infrastructure were identified as major obstacles. In the product aspect, positive impacts were found that foster optimism. Thus, it can be concluded that the motivation to adopt SAK EMKM among MSMEs in Pekanbaru is relatively high.
Co-Authors Al Azhar A Alfiati Silfi Apri, Syahli Aprina, Diana Atika Sari Aurora, Shasi Kirani Ayu Oktaviani, Ayu Ayunda Putri, Ayuning Jenia Desmiyawati Desmiyawati, Desmiyawati Elmustian Rahman Gustiani, Natasha Fahira Gustiani, Natasya Fahira Hardiansyah, Baso' M. Sandra Kamaliah Kamaliah, Kamaliah Karina, Salwa Destrin Kholiza, Siti Lila Anggraini Losawene, Caroline Manaf, Muzaky Fadhlan Manurung, Winny Meistyati Mardhiyah, Izzathul Mayla Khoiriyah Mudari, Tasya Putri Muttakin, Muhammad Nabila, Intan Novita Indrawati Nur Azlina Nur, Fihal Nurrahma Dewi Nurulita, Suci Oki Rasdana Permatasari, Nadia Indah Ramadhani, Rani Ramaiyanti, Sinta Resmawati, Dhea Pina Restu Agusti Rita Anugerah Rofika Rofika, Rofika Santri, Erlisa Saragih, Draivo Prasetya Sari, Aulia Permata Siahaan, Titti Sulastri Sianturi, Joe Vhilano Sihaloho, Prawira Benaya Setia Sihombing, Mula Raja Sijabat, Bella Regita Simanungkalit, Vitra Stephani Sinta Ramaiyanti Sri Lestari Manurung, Sri Lestari Susilatri Susilatri, Susilatri Susilo, Heri Syahida, Aztyara Syahputra, Haiqal Fermi Tanjung, Muhammad Reyhan Taufeni Taufik Ulfa Afifah, Ulfa Vebryanti, Vebryanti Vera Oktari Veronica, Shintya Widari, Nur Afni Widiyanti, Heli Yusralaini Yusralaini, Yusralaini