Article Per Year (5 Year)
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All Journal Global Economics: International Journal of Economic, Social and Development Sciences
Jayus Amirullah Parera
Universitas 17 Agustus 1945 Surabaya
Economics, Econometrics & Finance

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Application of Financial Reporting Based on SAK EMKM in Micro Enterprises : A Case Study of Catfish Farming “Barokah” in Sugih Waras, Indonesia Jayus Amirullah Parera; Adiati Trihastuti
Global Economics: International Journal of Economic, Social and Development Sciences Vol. 2 No. 2 (2025): June : Global Economics - International Journal of Economic, Social and Develop
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globaleconomics.v2i2.264

Abstract

This study investigates the implementation of the Indonesian Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in improving financial management in micro-enterprises. The case study focuses on the “Barokah” catfish farming business in Sugih Waras Village, Magetan, East Java. Using a qualitative descriptive method involving interviews, observation, and documentation, the study found that the enterprise initially lacked structured financial documentation. Through targeted mentoring, the business owner was able to develop financial reports compliant with SAK EMKM, leading to enhanced financial literacy, accountability, and business credibility. The study underscores the importance of SAK EMKM in promoting financial inclusion and sustainability among micro-enterprises in rural Indonesia.
Co-Authors Adiati Trihastuti