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INDONESIA
Business, Management & Accounting Journal
Published by Baca Dulu Publisher
ISSN : 30472261     EISSN : 30467845     DOI : 10.xxxxxx/bisma
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Business, Management & Accounting (BISMA) Journal is a peer-reviewed journal managed and published by BacaDulu Publisher which contains the results of research and thoughts from scholars in the fields of Business, Management, and Accounting both academics and practitioners. Business, Management & Accounting (BISMA) Journal is published periodically three times a year, namely in March, July, and November.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 31 Documents
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Challenges of Implementing EMKM SAK in the Digitalization of MSMEs: A Qualitative Study of Business Actors' Perceptions in the 5.0 Era Pradisa, Riska; Baba, Amiruddin Islami MQ.
Business, Management & Accounting Journal (BISMA) Vol. 3 No. 1 (2026): BISMA Journal March 2026
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v3i1.199

Abstract

This study examines the application of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) to several MSMEs in Indonesia. The method used is descriptive qualitative, with analysis of financial statements based on SAK EMKM. The results show that the implementation of SAK EMKM helps MSMEs improve transparency and understanding of their financial condition. However, obstacles remain, such as limited accounting knowledge and a lack of technical training for business actors.

Page 4 of 4 | Total Record : 31

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