Analisis Penerapan SAK EMKM Dalam Menyusun Laporan Keuangan UMKM Di Lingkungan Universitas Persada Indonesia Y.A.I
DOI:
https://doi.org/10.31004/innovative.v5i1.17272Abstract
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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Copyright (c) 2025 Azkiya Shafa Adita, Nuurul Shadrina Andhara, Maghfira, Bida Sari

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