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All Journal Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Journal of Management, Economic, and Accounting
Taufiq, Maf’ul
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK-EMKM) PADA PENYUSUNAN LAPORAN KEUANGAN CAFE BEANS & BITES Theresia, Theresia; Franita, Riska; Taufiq, Maf’ul
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 8 No 1 (2025): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v8i1.3131

Abstract

The research wants to evaluate the process of implementing SAK-EMKM, the obstacles faced, and the impact on financial management. The research uses qualitative descriptive methods through observation, interviews and documentation. The research results show that financial reports before implementing SAK-EMKM only recorded simple income and expenses, without separating assets, liabilities or profit and loss. After implementing SAK-EMKM, financial reports have become more transparent with a structure that includes financial position reports, profit and loss reports and notes to financial reports. The main obstacles faced include a lack of understanding and skills in accounting. With the existence of SAK EMKM financial management of Cafe Beans & Bites. This research also emphasizes the importance of SAK-EMKM in supporting the development of MSMEs in Indonesia.
Implementation And Challenges Of IFRS Convergence To PSAK In Writing Financial Statements Of Micro, Small, And Medium Enterprises (Msmes) In Indonesia Taufiq, Maf’ul
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i1.682

Abstract

Financial statements serve as a crucial communication and informational tool, summarizing a company’s entire range of activities. Their existence plays a vital role for stakeholders in assessing potential business opportunities and allocating capital effectively. Although recognized internationally, Indonesia and most developing countries have gradually adopted the International Financial Reporting Standards (IFRS) into their national accounting standards. However, this adoption has not been fully embraced by business practitioners in Indonesia, particularly among Micro, Small, and Medium Enterprises (MSMEs). This study aims to examine the implementation of IFRS-based PSAK (Indonesian Financial Accounting Standards) by MSMEs in Indonesia, as well as the challenges and obstacles they encounter throughout the process. Using a sample of three MSME actors, the study finds that the primary challenges stem from limited knowledge and qualifications of human resources, the complexity of IFRS, and regulatory inconsistencies that lead to confusion.
Co-Authors Franita, Riska Pradja, Hadi Theresia Theresia