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All Journal Jurnal InterAct Agregat: Jurnal Ekonomi dan Bisnis IKRA-ITH Humaniora : Jurnal Sosial dan Humaniora IKRA-ITH EKONOMIKA Jurnal Ekonomika Dan Bisnis Innovative: Journal Of Social Science Research Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ekonomi Bisnis Antartika JIFA (Journal of Islamic Finance and Accounting)
Sari, Bida
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Humanities Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Innovative: Journal Of Social Science Research

 1 
Analisis Penerapan SAK EMKM Dalam Menyusun Laporan Keuangan UMKM Di Lingkungan Universitas Persada Indonesia Y.A.I Adita, Azkiya Shafa; Andhara, Nuurul Shadrina; Maghfira; Sari, Bida
Innovative: Journal Of Social Science Research Vol. 5 No. 1 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i1.17272

Abstract

This study analyzes the application of Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) among MSMEs within Persada Indonesia Y.A.I University environment. Employing a qualitative approach with in-depth interviews of 7 MSME actors, the research reveals a significant gap between expected accounting standards and actual financial reporting practices. Key findings demonstrate that 100% of respondents have not implemented SAK EMKM, primarily due to limited knowledge, insufficient socialization, and accounting comprehension barriers. The study identifies financial recording as predominantly simple, unstructured, and non-compliant with accounting standards. Critical recommendations include systematic interventions through socialization programs, continuous training, and technical assistance to enhance MSME accounting capacities, ultimately improving financial reporting quality and financing access.
Co-Authors Adita, Azkiya Shafa Andhara, Nuurul Shadrina Andriany, Vivi Athira, Hasna Ayu Deomega, Fransisca Regina Dipa, Alfian Erna Mariana Susilowardhani Erna Mariana Susilowardhani Fajriani, Salsabila Lumbanbatu, Laura Melia Sari M. Sasmita, Endang Maghfira Mahanani, Estu Mahardika TB, Dewa Ngakan Ketut Aditya Meidiastri, Nadhira Mubarok, Muhammad Zacky Mustar, Febriyan Nurrasyad, Raka Aji Oktaviano L, Gili Artha Panjaitan, Rosianna Clara Rahayu, Maryati Ramadhon, Satrio Cahyo Salsabila, Thalita Dera Wulandari, Rifka