Kesadaran Keuangan pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Wilayah Kota Padang, Sumatera Barat

Frisca Nadya Refmita (Fakultas Ekonomi dan Bisnis, Universitas Terbuka)
Sakina Nusarifa Tantri (Fakultas Ekonomi dan Bisnis, Universitas Terbuka)

Jurnal Eksplorasi Akuntansi (JEA)
Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA)

This study aims to investigate the financial awareness and understanding of Micro, Small and Medium Entity Financial Accounting Standards (Standar Akuntansi Keuangan Entitas Mikro, Kecil, Menengah/SAK EMKM) among the MSMEs in Padang. This research uses a descriptive qualitative approach. To collect the data and information, this study implements interviews and observation to the MSMEs actors about the financial awareness and understanding of SAK EMKM. The result of this study indicates two main issues. First, MSMEs actors in Kuranji District, Padang City, still have a low financial awareness. Second, the MSMEs actors in Kuranji District, Padang, do not fully understand SAK EMKM. These findings implied that there must be a better information sharing and knowledge transfers among the MSMEs actors about the importance of financial management and the understanding SAK EMKM. The novelty of this study is that this study investigates how far is the financial awareness among the MSMEs actors in the condition of post-Covid-19 pandemic, when the MSMEs have started to bounce back after the economic downturn.