Published: 2025-04-01

Analisis Penerapan Akuntansi Pada Usaha Micro Kecil dan Menengah (UMKM)

DOI: 10.35870/jemsi.v11i2.3938

Ade Widanengsih, Kasan K. Suantha
  • Ade Widanengsih: Universitas Teknologi Digital , Indonesia . image/svg+xml
  • Kasan K. Suantha: Universitas Teknologi Digital , Indonesia . image/svg+xml
Issue Cover

Downloads

Article Metrics
Share:

Abstract

The word Manirancan shop shows that it has not used recording according to accounting standards, it is still simple and not structured so that the information obtained is less accurate. The purpose of this study was to determine how accounting is applied to the Kedai kata manirancan, the obstacles faced by the Kedai kata manirancan and the owner's understanding of financial accounting records. The method used in this study used a qualitative method with observation, interviews, documentation and triangulation. The results of this study indicate that the Kedai kata Manirancan Financial Report Recording System is still based on cash in and out, does not record finances according to accounting standards. The conclusion of the study shows that the Kedai kata manirancan is still simple and does not fully refer to the SAK EMKM financial accounting standards.

Keywords

Micro Small and Medium Enterprises (MSMEs) ; Financial Records ; Financial Accounting Standards (SAK)

Peer Review Process

This article has undergone a double-blind peer review process to ensure quality and impartiality.

Indexing Information

Discover where this journal is indexed at our indexing page to understand its reach and credibility.

Open Science Badges

This journal supports transparency in research and encourages authors to meet criteria for Open Science Badges by sharing data, materials, or preregistered studies.

How to Cite

Widanengsih, A., & Suantha, K. K. (2025). Analisis Penerapan Akuntansi Pada Usaha Micro Kecil dan Menengah (UMKM) . JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(2), 869-877. https://doi.org/10.35870/jemsi.v11i2.3938
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 2 (2025)

  • Section: Articles

  • Published: %750 %e, %2025

AI Research Hub

This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem. By leveraging artificial intelligence for indexing, recommendation, and citation analysis, we enhance the visibility and impact of published research.

Semantic Scholar Scite Dimensions Connected Papers
Scholarly Connection Platforms
Dimensions Dimensions Connected Papers Connected Papers Scite Scite Google Scholar Google Scholar Semantic Scholar Semantic Scholar Garuda Garuda Scilit Scilit Crossref Crossref BASE BASE Zenodo Zenodo Unpaywall Unpaywall OpenCitations OpenCitations
Author Biographies
Ade Widanengsih
Google Scholar ResearchGate ORCID

Program studi Akuntansi, Universitas Teknologi Digital.

Kasan K. Suantha
Google Scholar ResearchGate ORCID

Program studi Akuntansi, Universitas Teknologi Digital.

References
  • Amalia, D., & Purwanti, M. (2022). Penerapan sistem informasi akuntansi keuangan berbasis mobile pada UMKM Khasna Rasa. Prosiding Festival Riset Ilmu Manajemen dan Akuntansi (FRIMA), 6681(4), 73-84. https://doi.org/10.55916/frima.v0i4.359.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Andriani, Y., Sucipto, S., & Orinaldi, M. (2022). Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK MKM) Pada Usaha Mikro Kecil Menengah Kecamatan Nipah Panjang. AT-TAWASSUTH: Jurnal Ekonomi Islam, 7(1), 55-71. http://dx.doi.org/10.30829/ajei.v7i1.11204.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Ernawati, S., Asyikin, J., & Sari, O. (2016). Penerapan Sistem Akuntansi Dasar pada Usaha Kecil Menengah di Kota Banjarmasin. WIGA: Jurnal Penelitian Ilmu Ekonomi, 6(2), 81-91.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Feriyanto, O., Ilmi, A. N., Aulia, V., Jandriani, L. H., Safitri, S., & Irmayanti, E. (2024). Peran Akuntansi Terhadap Pengambilan Keputusan Bisnis Melalui Analisis Big Data (Studi Literatur). Jurnal Ilmiah Ekonomi, Manajemen, Bisnis Dan Akuntansi, 1(2), 602-613. https://doi.org/10.61722/jemba.v1i2.301.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Imawan, A., Mas’adah, N., Safitri, M., & Fadhil, F. A. (2023). Analisis penerapan akuntansi berdasarkan SAK EMKM pada UMKM Dwi Loundry. Sustainable Jurnal Akuntansi, 3(2), 247-261. https://doi.org/10.30651/stb.v3i2.20865.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Junaidi, M. (2023). UMKM hebat, perekonomian nasional meningkat. kementrian keuangan RI.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Kirowati, D., & Amir, V. (2019). Implementasi Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) pada laporan keuangan di era revolusi industri 4.0 (Studi kasus pada UMKM di Kota Madiun). Jurnal AKSI (Akuntansi Dan Sistem Informasi), 4(1). https://doi.org/10.32486/aksi.v4i1.48.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Kriswanto, K. (2013). Analisis sistem informasi akuntansi penggajian pada PT XYZ. Binus Business Review, 4(2), 865-878. https://doi.org/10.21512/bbr.v4i2.1402.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Kurniawan, A., & Apriliani, S. N. (2016). Perancangan sistem akuntansi keuangan untuk menunjang kualitas laporan keuangan pada Mi Miftahul Falah. Star, 13(2), 14-24. https://doi.org/10.55916/jsar.v13i2.82.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Manjana, A., Rahma, T. I. F., & Yanti, N. (2023). Analisis Penerapan Akuntansi pada Usaha Mikro Kecil dan Menengah (UMKM) MD Ponsel. Journal on Education, 5(04), 12728-12737.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Pratama, A. S. (2024). ANALISIS PENERAPAN AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM). Jurnal Integrasi Akuntansi dan Bisnis, 1(1), 14-30.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Purba, A. S. (2024, October). Analisis Penerapan Akuntansi pada Usaha Mikro Kota Balikpapan. In FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi (Vol. 26, No. 4, pp. 751-757).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Ria, A. (2018). Analisis penerapan aplikasi keuangan berbasis android pada laporan keuangan UMKM Mekarsari Depok. Sosio e-kons, 10(3), 207-2019.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Saepuloh, C. (2023, February 15). Analisis penerapan PSAK 101 pada penyajian laporan keuangan koperasi syariah BMT Itqan. Mesman. https://doi.org/10.56709/mesman.v3i1.141.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Salmiah, N., Indarti, I., & Siregar, I. F. (2015). Analisis penerapan akuntansi dan kesesuaiannya dengan standar akuntansi keuangan entitas tanpa akuntabilitas publik (pada UMKM di kecamatan sukajadi binaan DisKop & UMKM kota pekanbaru). Jurnal Akuntansi (Media Riset Akuntansi & Keuangan), 3(2), 212-226.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Siagian, A. O., & Indra, N. (2019). Pengetahuan akuntansi pelaku usaha mikro kecil dan menengah (UMKM) terhadap laporan keuangan. Syntax Literate; Jurnal Ilmiah Indonesia, 4(12), 17-35.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • YESI, A. (2023). Analisis Penerapan Akuntansi Pada UMKM Usaha Batu Bata Di Desa Perjaya Kecamatan Martapura Kabupaten Oku Timur (Doctoral dissertation, Universitas PGRI Palembang).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
License & Copyright
Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

1. Copyright Retention and Open Access License

Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).

This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

2. Rights Granted Under CC BY 4.0

Under this license, readers are free to:

  • Share — copy and redistribute the material in any medium or format
  • Adapt — remix, transform, and build upon the material for any purpose, including commercial use
  • No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed

3. Attribution Requirements

All uses must include:

  • Proper citation of the original work
  • Link to the Creative Commons license
  • Indication if changes were made to the original work
  • No suggestion that the licensor endorses the user or their use

4. Additional Distribution Rights

Authors may:

  • Deposit the published version in institutional repositories
  • Share through academic social networks
  • Include in books, monographs, or other publications
  • Post on personal or institutional websites

Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.

5. Self-Archiving and Pre-Print Sharing

Authors are encouraged to:

  • Share pre-prints and post-prints online
  • Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
  • Engage in scholarly communication throughout the publication process

6. Open Access Commitment

This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.

Similar Articles

You may also start an advanced similarity search for this article.

Most read articles by the same author(s)