Analisis Implementasi Penyusunan Laporan Keuangan Pada UMKM Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM)

Atika Tri Yudiman (Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta)
Nur Asma (Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta)

Jurnal Penelitian dan Pengabdian Masyarakat
Vol. 4 No. 3 (2026): August 2026

This study aims to determine the Implementation of Financial Report Preparation in MSMEs Based on Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) in Rejang Lebong. This study uses quantitative methods. The sample in this study consisted of 40 MSMEs in Rejang Lebong. The data used are primary data and secondary data. This study uses descriptive statistical analysis, simple regression analysis, classical assumption tests, and hypothesis tests consisting of (T test), (F test), and determination test (R2) with SPSS 16 test tools. The results of the study indicate that MSMEs' understanding of Accounting and SAK-EMKM influences the presentation of financial reports. The preparation of financial reports in MSMEs in Rejang Lebong is not in accordance with SAK-EMKM.