Penerapan Sistem Akuntansi Keuangan Entitas, Mikro, Kecil, dan Menengah dalam Penyusunan Laporan Keuangan: Studi Kasus pda UD Panglong Zaka di Kota Pangkalan Berandan

Akuntansi: Jurnal Riset Ilmu Akuntansi
Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi

This study aims to analyze the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in preparing financial statements at UD Panglong Zaka, Pangkalan Berandan. The research used a descriptive qualitative method with a case study approach, collecting data through interviews, observations, and documentation. The results indicate that financial transaction records are still simple and manual, focusing only on cash inflows and outflows. The financial reports produced do not fully comply with SAK EMKM due to limited accounting knowledge, lack of human resources, and the absence of accounting technology. However, the business owner has begun to recognize the importance of standardized financial reporting for financing access, performance evaluation, and decision-making. In conclusion, the application of SAK EMKM has the potential to improve financial transparency and accountability, but requires guidance and training to be implemented effectively.