Jurnal Bina Akuntansi
Vol. 12 No. 1 (2025): Jurnal Bina Akuntansi Volume 12 Nomor 1 bulan Januari 2025

ANALYSIS OF THE IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS (SAK EMKM) IN SCARVEIL MSME FINANCIAL REPORTS

Meilani, Melan Nur (Unknown)
Drajat, Alvira Zulfa (Unknown)
Andaresta, Tita (Unknown)
Prayoga, Muhammad Adam Khayla (Unknown)
Armayza, M. Adnan (Unknown)
Kurniati, Fitrina (Unknown)



Article Info

Publish Date
17 Jan 2025

Abstract

This study aims to analyze the impact of implementing the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) on the financial performance of Scarveil and provide recommendations for improving the quality of financial reports. A descriptive qualitative approach was used, involving interviews, observations, and documentation. Data collected includes financial reports and transaction records from Scarveil. The analysis indicates that although some accounting practices are adequate, further improvement in compliance with accounting standards is essential for enhancing profitability and business sustainability. This study focuses solely on Scarveil, so the findings may not be generalizable to all SMEs in Indonesia. The study contributes to a deeper understanding of the importance of SAK EMKM implementation for MSMEs in Indonesia, helping business practitioners and policymakers improve financial report transparency and accountability, offering new insights into the relationship between accounting standards and financial success in this sector.

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Journal Info

Abbrev

JBA

Publisher

Subject

Economics, Econometrics & Finance

Description

Ilmu Akuntansi secara umum. (yang mencakup proses dan siklus akuntansi, kaidah dan prinsip akuntansi yang diterima ...