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All Journal Media Hukum Indonesia (MHI) Business, Management & Accounting Journal
Baba, Amiruddin Islami MQ.
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Business, Management

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Challenges of Implementing EMKM SAK in the Digitalization of MSMEs: A Qualitative Study of Business Actors' Perceptions in the 5.0 Era Pradisa, Riska; Baba, Amiruddin Islami MQ.
Business, Management & Accounting Journal (BISMA) Vol. 3 No. 1 (2026): BISMA Journal March 2026
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v3i1.199

Abstract

This study examines the application of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) to several MSMEs in Indonesia. The method used is descriptive qualitative, with analysis of financial statements based on SAK EMKM. The results show that the implementation of SAK EMKM helps MSMEs improve transparency and understanding of their financial condition. However, obstacles remain, such as limited accounting knowledge and a lack of technical training for business actors.
Co-Authors Bondi, Adi Papa Jefrianto Indrawan, Rudy Manda, Bakri K. Pradisa, Riska Sitorus, Novandrik Yeriko