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All Journal Jurnal Bina Akuntansi Journal of Learning Improvement and Lesson Study
Drajat, Alvira Zulfa
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Economics, Econometrics & Finance Education Other

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Journal : Jurnal Bina Akuntansi

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ANALYSIS OF THE IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS (SAK EMKM) IN SCARVEIL MSME FINANCIAL REPORTS Meilani, Melan Nur; Drajat, Alvira Zulfa; Andaresta, Tita; Prayoga, Muhammad Adam Khayla; Armayza, M. Adnan; Kurniati, Fitrina
Jurnal Bina Akuntansi Vol. 12 No. 1 (2025): Jurnal Bina Akuntansi Volume 12 Nomor 1 bulan Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v12i1.705

Abstract

This study aims to analyze the impact of implementing the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) on the financial performance of Scarveil and provide recommendations for improving the quality of financial reports. A descriptive qualitative approach was used, involving interviews, observations, and documentation. Data collected includes financial reports and transaction records from Scarveil. The analysis indicates that although some accounting practices are adequate, further improvement in compliance with accounting standards is essential for enhancing profitability and business sustainability. This study focuses solely on Scarveil, so the findings may not be generalizable to all SMEs in Indonesia. The study contributes to a deeper understanding of the importance of SAK EMKM implementation for MSMEs in Indonesia, helping business practitioners and policymakers improve financial report transparency and accountability, offering new insights into the relationship between accounting standards and financial success in this sector.
Co-Authors Andaresta, Tita Armayza, M. Adnan Julianti, Adelia Renggani Kurniati, Fitrina Meilani, Melan Nur Mulyani, Heni Prayoga, Muhammad Adam Khayla Rozak, Rama Wijaya Abdul Utami, Mega