Challenges of Implementing EMKM SAK in the Digitalization of MSMEs: A Qualitative Study of Business Actors' Perceptions in the 5.0 Era

Pradisa, Riska
Baba, Amiruddin Islami MQ.

Business, Management & Accounting Journal
Vol. 3 No. 1 (2026): BISMA Journal March 2026

This study examines the application of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) to several MSMEs in Indonesia. The method used is descriptive qualitative, with analysis of financial statements based on SAK EMKM. The results show that the implementation of SAK EMKM helps MSMEs improve transparency and understanding of their financial condition. However, obstacles remain, such as limited accounting knowledge and a lack of technical training for business actors.