<![CDATA[Despite the fact that small and medium enterprises (UMKM) play an important role in the Indonesian economy, many of them, including merchants in SWK Studio Sawahan, do not report their finances in a manner that complies with formal accounting standards. Therefore, this study analyzes how traders at Sentra Wisata Kuliner (SWK) Studio Sawahan in Surabaya apply the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). Descriptive qualitative method was used in this study, which collected data through observation, interview, and documentation. The results show that most traders do not understand SAK EMKM and choose simple manual recording methods. Limited resources and a lack of knowledge and understanding are the main obstacles in implementing SAK EMKM. Merchants recognize the benefits of implementing SAK EMKM, such as increased transparency and better financial recording structure. Therefore, more intensive socialization, training, and mentoring efforts are needed from the government and related institutions to improve the implementation of SAK EMKM by UMKM.]]>
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