Journal of Artificial Intelligence and Digital Economy
Vol. 3 No. 3 (2026): Journal of Artificial Intelligence and Digital Economy

ANALYSIS OF THE APPLICATION OF SIAPIK IN THE PREPARATION OF FINANCIAL REPORTS BASED ON SAK EMKM TO IMPROVE THE ACCOUNTABILITY OF THE SALSA BEAUTY SALON UMKM

Duwi Rahayu (Muhammadiyah University of Sidoarjo, Indonesia)
Tarin Achuistina (Department of Accounting, Muhammadiyah University of Sidoarjo, Indonesia)



Article Info

Publish Date
08 Mar 2026

Abstract

Objective: This study aims to analyze the application of the Financial Information Recording Application Information System (SIAPIK) in preparing financial reports based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) to improve accountability in the Salsa Beauty House Salon MSME. Method: This study examines how business actors utilize the SIAPIK application in the process of recording and preparing financial reports so that the resulting information is more systematic, accurate, and reliable. This study uses a qualitative approach with data collection techniques through observation and interviews with business actors. Results: The results show that Salsa Beauty House Salon has met the criteria for presenting financial reports according to SAK EMKM. However, there are still several obstacles in the recording process, especially related to the limited human resources who have the ability to prepare financial reports optimally using the SIAPIK application. Novelty: This study analyzes the application of the SIAPIK information system in preparing SAK EMKM-based financial reports to improve accountability in the Salsa Beauty House Salon MSME.

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Journal Info

Abbrev

JAIDE

Publisher

Subject

Description

Journal of Artificial Intelligence and Digital Economy is part of the Discover journal series committed to providing a streamlined submission process, rapid review and publication, and a high level of author service at every stage. It is an open-access, community-focused journal publishing research ...