Implementation of Financial Accounting Standards in Micro, Small and Medium Enterprises (MSMEs) in Penajam Paser Utara Regency

Apriliani Kusuma Wardani (Program Studi Akuntansi S1, Universitas Negeri Makassar)
Samsinar (Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar)
Hajrah Hamzah (Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar)

Economics and Business Journal
Vol. 4 No. 6 (2026)

This study aims to find out whether micro, small, and medium enterprises in Penajam Paser Utara Regency have prepared financial statements in accordance with the SAK EMKM. The variable in this study is a single variable, namely the Implementation of Financial Accounting Standards for Micro, Small, and Medium Enterprises (MSMEs). The subject of this study is the owner of Jkopi Cafe located in Penajam Paser Utara Regency, while the focus of this research is the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities carried out by the MSME owners to see if it aligns with SAK EMKM. Data collection was carried out through interviews and documentation. The data analysis was carried out using qualitative descriptive methods. The results of this study show that Jkopi Cafe's business is not yet in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM).