Jati: Jurnal Akuntansi Terapan Indonesia
JATI Vol 9, No 1: March 2026

Exploring Technology Adoption and SAK EMKM Adherence among MSMEs in the Borobudur Area

Nilasari, Ayunda Putri (Unknown)
Anis Chariri (Unknown)

Article Info

Publish Date
31 Mar 2026

Abstract

This research aims to investigate the level of IT adoption and compliance with SAK EMKM. A qualitative interpretive phenomenological paradigm was employed to explore the level of IT adoption and compliance with SAK EMKM in the financial reporting of MSMEs in the Borobudur area. The results disclosed the low level of IT adoption and compliance caused by SAK EMKM being too complex, irrelevant to the business scale, and having limited resources and low technical capabilities. This research contributes to the accounting research literature, revealing the perspectives of SAK EMKM, as well as integrating IT adoption with applicable standards, particularly in the Borobudur area.

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Journal Info
Jati: Jurnal Akuntansi Terapan Indonesia
Website

Abbrev

jati

Publisher

Universitas Muhammadiyah Yogyakarta

Subject

Economics, Econometrics & Finance

Description

Jati: Jurnal Akuntansi Terapan Indonesia focuses on the research and research review related to accounting that are conducted using case study approach. JATI focuses related on various themes, topics and aspects of accounting and ...