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All Journal Journal of Management, Economic, and Accounting
Taufiq, Maf’ul
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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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 Pradja, Hadi