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All Journal Jurnal Akuntansi Multiparadigma Jurnal Ilmiah Pangabdhi Jambura Accounting Review Jambura Economic Education Journal Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis Jurnal Akuntansi dan Keuangan Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Economics and Digital Business Review Journal of Tourism Economics and Policy Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) Journal Of Business, Finance, and Economics (JBFE) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Al-Buhuts (e-journal) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Mopolayio : Jurnal Pengabdian Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
mattoasi mattoasi
Universitas Negeri Gorontalo
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Systematic Literature Review: Hambatan dan Peluang Penerapan SAK EMKM Di Indonesia Tiara Abdurahman; Fityan Halid; Mattoasi Mattoasi; Hartati Tuli
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i2.6223

Abstract

The Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) were issued to assist MSMEs in preparing simpler financial statements while remaining compliant with accounting principles. However, numerous studies indicate that the implementation of SAK EMKM remains suboptimal across regions and business sectors in Indonesia. This study aims to map the barriers and opportunities for SAK EMKM implementation using a Systematic Literature Review (SLR) approach. The findings reveal that implementation barriers originate from three main layers: internal capacity constraints, socio-structural factors, and institutional limitations. Despite these challenges, the study identifies several opportunities for strengthening implementation, including capacity-building initiatives, bookkeeping digitalization, cross-institutional collaboration, and external incentives such as financing requirements based on standardized financial reports. This study contributes a comprehensive mapping of barriers and opportunities, providing a valuable reference for policymakers, academics, and MSME facilitators in formulating more effective and sustainable SAK EMKM implementation strategies.  
Pengaruh Kompetensi Sumber Daya Manusia dan Tarif Air terhadap Profitabilitas pada Perusahaan Umum Daerah Air Minum Muara Tirta Kota Gorontalo Sitti Rahmatya Bilalea; Mattoasi; Zulkifli Bokiu
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.5167

Abstract

This research aims to examine the impact of human resource competence and water tariffs on profitability at the Muara Tirta Regional Public Water Company, Gorontalo City. This research is quantitative research. The data sources used are primary data collected through a questionnaire distributed to 71 respondents, who are employees knowledgeable about finance, utilizing purposive sampling. The data analysis technique involves descriptive quantitative analysis using t-statistic tests, f-statistic tests, and coefficient of determination tests (Adjusted R Square) using IBM SPSS 20 for Windows. The results indicate that human resource competence has a positive and significant impact on profitability, water tariffs have a positive and significant impact on profitability, and both human resource competence and water tariffs simultaneously have a positive and significant impact on profitability at the Muara Tirta Reional Public Water Company, Gorontalo City, with a coefficient of determination value of 21.1%. The remaining 78.9% is explained by other variables not examined in this research.
Co-Authors Adriansah Polutu Agus Hakri Bokingo Amir Lukum, Amir Andi Yusniar Mendo Andriyawan E. Karim Anggi Wahyu Ayu Anggita Putri Dharmawaty S. Makur Didiet Pratama Musue Didiet Pratama Musue Dita Aulia Buata Fatmawaty Damity Fitri Nurhayati M Fityan Halid Hapsawati Taan Hartai Tuli Landris S. Mula Mahdalena Mawar Masita Dai Muh. Sabrijal Muhammad Amir Arham Ni Kadek Dina Yuwinda Nilawaty Yusuf Niswatin Novrianti Supu Nur Aliefah A. Pantu Nur Hafisah Budi Pakaya, Lukman Rio Monoarfa Risnawati Daipaha Ronald S. Badu Sahmin Noholo Siti Fajrin Chairunnisa Siti Pratiwi Husain Siti Verogita Ahmad Sitti Rahmatya Bilalea Suryadi MADJID Susanty Ismail Sutan Muhammad RAIHAN Tiara Abdurahman Tri Handayani Amaliah Tri Herlina Nani Tuli, Hartati Usman Usman Usman Victorson Taruh Wafiq Aziza Nurasfitri Winda Ilyani Rahim Winra Gita Abas Zulkifli Bokiu