<![CDATA[This study analyzes the application of Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) among MSMEs within Persada Indonesia Y.A.I University environment. Employing a qualitative approach with in-depth interviews of 7 MSME actors, the research reveals a significant gap between expected accounting standards and actual financial reporting practices. Key findings demonstrate that 100% of respondents have not implemented SAK EMKM, primarily due to limited knowledge, insufficient socialization, and accounting comprehension barriers. The study identifies financial recording as predominantly simple, unstructured, and non-compliant with accounting standards. Critical recommendations include systematic interventions through socialization programs, continuous training, and technical assistance to enhance MSME accounting capacities, ultimately improving financial reporting quality and financing access.]]>
Copyrights © 2025
