Analisis penerapan laporan keuangan sesuai standar akuntansi keuangan pada umkm
Keywords:
Akuntansi, SAK EMKM, financial statements, MSMEs, accounting implementationAbstract
This study aims to explore the implementation of financial reports in accordance with the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) for Micro, Small, and Medium Enterprises (MSMEs). The background of this study comes from the many MSMEs that have not prepared financial reports in accordance with existing accounting, even though this financial document is very important for management and business development. MSMEs play an important role in the Indonesian economy, but the lack of ability to prepare financial reports is a barrier to obtaining capital and making the right decisions in business. Many business actors only record simply, so the resulting financial information cannot provide a complete picture of the business condition. This study applies a qualitative descriptive method with data collection through in-depth interviews, direct observation, and document collection. The collected data are then analyzed and compared with the provisions stated in SAK EMKM to assess the overall level of compliance. The results of the study indicate that most MSMEs have recorded financial transactions in a simple manner, but the financial reports prepared are still incomplete and do not fully comply with the EMKM SAK. This study is expected to provide understanding to MSME actors regarding the importance of financial reports in accordance with standards so that business management can be more orderly, transparent, and support business growth in the future. This study concludes that the implementation of EMKM SAK in MSMEs is still not optimal so that accounting training and mentoring are needed for business actors.
Downloads
References
Aini, F. Q., Arisyanada, M. S., & Mas, N. (2025). Analisis Penerapan Laporan Keuangan dengan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah ( SAK EMKM ) pada Umkm Martina Rasa Cake dan Bakery. JAKUMA : Jurnal Akuntansi Dan Manajemen Keuangan, 6(1), 91–96.
Andari, A. T., Asmoro, W. K., Setianingsih, N. A., & Rahma, D. (2025). Pengaruh Penerapan SAK EMKM , Sistem Informasi Akuntansi , dan Ukuran Usaha Terhadap Kualitas Laporan Keuangan Pendahuluan. Gorontalo Accounting Journal, 8(1), 106–114. https://doi.org/10.32662/gaj.v8i1.3826
Budi, S., & Yanti, D. D. (2021). Penerapan laporan keuangan UMKM berbasis SAK EMKM. JURNAL PENELITIAN IMPLEMENTASI AKUNTANSI, 2(2), 137–147.
Dona, R. (2022). Faktor-Faktor Yang Mempengaruhi Penerapan Akuntansi Berdasarkan SAK EMKM Pada Pelaku UMKM Di Kecamatan Lais Kabupaten Musi Banyuasin Rosmela Dona 1 , Siti Nurhayati Nafsiah 2 1. Jurnal Media Akuntansi, 5, 111–123.
Wahyuni, S., Triyuwono, I., & Mulawarman, A. D. (2021). Implementasi Akuntansi Berbasis SAK EMKM pada UMKM: Tantangan dan Peluang. Jurnal Akuntansi Multiparadigma, 12(1), 1–17. https://doi.org/10.18202/jamal.2021.04.12001
Meutia, I., & Febrianti, L. E. (2017). Pengembangan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik untuk Usaha Kecil Menengah. Jurnal Akuntansi Multiparadigma, 8(2), 171–184. https://doi.org/10.18202/jamal.2017.08.8016
Utari, R., Harahap, I., & Syahbudi, M. (2022). Penerapan SAK EMKM Pada Usaha Mikro, Kecil, dan Menengah Studi Kasus UMKM Di Kota Tanjungbalai. Financial Report Standard for Small Business, 10(3). https://doi.org/10.37641/jiakes.v10i3.1449
Yuliati. (2022). Laporan kegiatan pengabdian masyarakat pelaporan keuangan sederhana untuk umkm sektor usaha perikanan jie toom.
Triyuwono, I. (2012). Akuntansi Syariah: Perspektif, Metodologi, dan Teori (Edisi 2). Raja Grafindo Persada. [Repositori UIN Malang: http://repository.uin-malang.ac.id/]
Mulawarman, A. D., & Kamayanti, A. (2018). Towards Islamic Accounting Anthropology: How Secular Anthropology Reshaped Accounting in Indonesia. Journal of Islamic Accounting and Business Research, 9(2), 185–197. https://doi.org/10.1108/JIABR-02-2014-0007
Harahap, S. S. (2022). Teori Akuntansi (Edisi Revisi). Bumi Aksara. [Tersedia di Repositori UIN Malang: http://repository.uin-malang.ac.id/]
Sa’diyah, S.K. (2023). Analisis Penyusutan Laporan Keuangan UMKM Berbasis SAK EMKM. Maliki Interdisciplinary Journal, 1(2), 234-237. [Repository UIN Malang: https://url.uin-malang.ac.id/]
Khoirot, N. D., Rahman, G. N., Astutik, E. L., Baiti, S. N., Amin, A. F., & Setyaningsih, N. D. (2023). Upaya Peningkatan Pemahaman UMKM terhadap Pelaporan Keuangan Berbasis SAK EMKM di Desa Tirtomoyo. An-Nisbah: Jurnal Perbankan Syariah, 4(1), 104–119. [Repository UIN Malang: https://repository.uin-malang.ac.id/]
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Putri Igustina
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work’s authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
