Analisis Penerapan SAK EMKM Dalam Menyusun Laporan Keuangan UMKM Di Lingkungan Universitas Persada Indonesia Y.A.I

Authors

  • Azkiya Shafa Adita Universitas Persada Indonesia Y.A.I
  • Nuurul Shadrina Andhara Universitas Persada Indonesia Y.A.I
  • Maghfira Universitas Persada Indonesia Y.A.I
  • Bida Sari Universitas Persada Indonesia Y.A.I

DOI:

https://doi.org/10.31004/innovative.v5i1.17272

Abstract

This study analyzes the application of Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) among MSMEs within Persada Indonesia Y.A.I University environment. Employing a qualitative approach with in-depth interviews of 7 MSME actors, the research reveals a significant gap between expected accounting standards and actual financial reporting practices. Key findings demonstrate that 100% of respondents have not implemented SAK EMKM, primarily due to limited knowledge, insufficient socialization, and accounting comprehension barriers. The study identifies financial recording as predominantly simple, unstructured, and non-compliant with accounting standards. Critical recommendations include systematic interventions through socialization programs, continuous training, and technical assistance to enhance MSME accounting capacities, ultimately improving financial reporting quality and financing access.

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Published

2025-01-16

How to Cite

Adita, A. S., Andhara, N. S., Maghfira, & Sari, B. (2025). Analisis Penerapan SAK EMKM Dalam Menyusun Laporan Keuangan UMKM Di Lingkungan Universitas Persada Indonesia Y.A.I. Innovative: Journal Of Social Science Research, 5(1), 1120–1132. https://doi.org/10.31004/innovative.v5i1.17272