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Budi Prihatin, Titis
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Challenges and Strategies of Implementing Financial Accounting Standards Recording for Muslim EMKM MSME at PT. Keloria Moringa Jaya Hayati, Isra; Devi, Syahrani; Amalia, Alfi; Budi Prihatin, Titis
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.7389

Abstract

This study aims to analyze the challenges faced by MSMEs in implementing SAK EMKM and formulate strategies to encourage compliance with these standards. This study uses a qualitative approach with data collection techniques using SAK EMKM interviews. The results of the study indicate that the main challenges in implementing SAK EMKM include: (1) low understanding and awareness of MSME actors about SAK EMKM; (2) limited human resources who have competence in accounting; (3) no separation between business and personal transactions; (4) less supportive cost-benefit perceptions; and (5) lack of socialization and mentoring. The strategies formulated include: (1) strengthening tiered education and socialization programs; (2) establishing a sustainable mentoring system; (3) developing technology-based accounting applications that comply with SAK EMKM; (4) strengthening the role of financial institutions in encouraging compliance; and (5) collaboration between academics, practitioners, regulators, MSME actors, and financial institutions.
SOCIALIZATION OF QRIS USED TO ACCELERATE FINANCIAL TRANSACTIONS FOR SMALL MICRO ENTERPRISE imami, Annisa; Oktavia Harahap, Annisa; Alifia Zahra, Falira; Rezeki, Mhd; Ritonga, Ritonga; Fatira AK, Marlya; Nuraini, Nuraini; Budi Prihatin, Titis
Asian Journal of Islamic Economic Studies Vol. 2 No. 1 (2025): AICOS: Asian Journal Of Islamic Economic Studies
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/aicos.v2i1.4924

Abstract

These Community Services do socialize for small micro-enterprises to use QRIS to Facilitate Financial Transactions" with a case study in small micro-enterprises or mention as UMKM in the Medan Selayang Region aims to provide socialization and assistance regarding the cashless payment system through the use of QRIS barcodes. This training aims to increase MSMEs' knowledge of the cashless payment system and UMKM's understanding of using QRIS to develop business targets. This activity involves students of the Politeknik Negeri Medan who provide an understanding of the cashless payment system, the benefits of the cashless payment system, the payment system, and the ease of transacting through the DANA E-Wallet application. Through this program, UMKM partners are assisted starting from the DANA personal application registration stage, upgrading DANA premium and the feature of withdrawing funds via the application, the DANA Business registration stage, and the QRIS barcode issuance stage. It is hoped that this activity can increase the use of the cashless payment system to facilitate financial transactions between partners and consumers in the long term. This activity involves supervising lecturers and students from the Medan State Polytechnic, with the final target being scientific publications and community service videos. The results of the community service show that the low understanding of UMKM partners regarding the development of cashless payment systems and the use of QRIS barcodes has been overcome through socialization by the Implementation Team, which has succeeded in achieving 38% success of UMKM having QRIS for cashless payment facilities in their businesses and the absence of an Assistance Team for UMKM in mentoring related to the use of QRIS has been overcome by the existence of a community service program (PKM) carried out by students of the Islamic Finance & Banking Study Program, Accounting Department, Medan State Polytechnic on Jl. Dr. Mansyur and Jl. Abdul Hakim, Medan City, North Sumatra, increased the interest of business owners in the cashless payment system and its convenience.
Co-Authors Alfi Amalia Alifia Zahra, Falira Devi, Syahrani imami, Annisa Isra Hayati Marlya Fatira AK Nuraini Nuraini Oktavia Harahap, Annisa Rezeki, Mhd Ritonga, Ritonga