Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) pada Usaha Kerajinan Bambu - Lapalelo, Beatrix; Imran, Treesje; Saruan, Tirsa Julianti (Empiricism Journal, 2025)
UMKM merupakan sektor penting dalam perekonomian Indonesia, namun masih menghadapi kendala serius dalam pengelolaan keuangan, terutama rendahnya literasi akuntansi dan minimnya pemanfaatan teknologi digital. Namun belum banyak studi yang fokus pada implementasi Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) pada sektor kerajinan berbasis budaya lokal seperti bambu di Tomohon. Penelitian ini bertujuan menganalisis penerapan SAK EMKM melalui akuntansi digital dalam meningkatkan tata kelola keuangan UMKM kerajinan bambu di Desa Kinilow, Kota Tomohon. Metode penelitian menggunakan pendekatan kualitatif studi kasus dengan dua informan utama, yang ditentukan melalui teknik purposive sampling. Data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi, kemudian dianalisis menggunakan model interaktif. Hasil penelitian menunjukkan bahwa pengrajin bambu belum menerapkan pencatatan keuangan sesuai SAK EMKM dan masih mencampurkan keuangan usaha dengan pribadi, sehingga laba tidak terukur secara akurat. Melalui penerapan aplikasi akuntansi digital sederhana seperti BukuKas, diperoleh laporan keuangan yang menunjukkan posisi keuangan dan laba bersih sebesar Rp8.900.000 per periode. kemuan ini menunjukkan bahwa akuntansi digital berbasis SAK EMKM mampu meningkatkan efisiensi pencatatan, transparansi, dan kualitas pengambilan keputusan. Penelitian ini menegaskan pentingnya peningkatan literasi keuangan, pelatihan penggunaan aplikasi akuntansi digital, serta pendampingan berkelanjutan bagi UMKM kerajinan bambu agar mampu mengelola keuangan secara profesional dan berdaya saing. Analysis of the Application of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in Bamboo Craft Businesses Abstract Micro, Small, and Medium Enterprises (MSMEs) are an essential sector in Indonesia’s economy; however, they continue to face serious challenges in financial management, particularly due to low accounting literacy and limited use of digital technology. Nevertheless, few studies have focused on the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in craft industries based on local cultural traditions, such as bamboo craftsmanship in Tomohon. This study aims to analyze the application of SAK EMKM through digital accounting in improving financial governance among bamboo craft MSMEs in Kinilow Village, Tomohon City. The research employed a qualitative case study approach involving two main informants selected through purposive sampling. Data were collected through in-depth interviews, observations, and documentation, and analyzed using an interactive model. The findings reveal that bamboo artisans have not yet applied financial recording in accordance with SAK EMKM and still mix business and personal finances, resulting in inaccurate profit measurement. By utilizing a simple digital accounting application such as BukuKas, financial reports were produced showing the financial position and a net profit of IDR 8,900,000 per period. These findings indicate that digital accounting based on SAK EMKM can enhance the efficiency of financial recording, transparency, and the quality of decision-making. This study emphasizes the importance of improving financial literacy, providing training on digital accounting applications, and ensuring continuous mentoring for bamboo craft MSMEs to enable professional and competitive financial management.