Published: 2025-04-01
Analisis Pemahaman dan Kesiapan Umkm Dalam Menerapkan Pencatatan Laporan Keuangan Berdasarkan Sak Emkm (Studi Kasus di Kecamatan Cimahi Utara)
DOI: 10.35870/jemsi.v11i2.3940
Downloads
Abstract
MSMEs play an important role in the Indonesian economy, but still face obstacles in financial recording according to the EMKM SAK. This study analyzes the understanding and readiness of MSMEs in North Cimahi District in implementing these standards using a qualitative descriptive method. Data were collected through in-depth interviews with purposively selected MSMEs. The results of the study indicate that MSMEs' understanding of the EMKM SAK is still limited, with many still not implementing it in financial recording. The main inhibiting factors are the lack of socialization, minimal access to accounting education, and the assumption that financial recording does not have much impact on their business. The majority of MSMEs still use simple recording or even do not record finances at all. Therefore, further education and support from the government and related institutions are needed so that the implementation of the EMKM SAK can improve financial transparency, access to funding, and the competitiveness of MSMEs.
Keywords
MSMEs ; SAK EMKM ; Understanding ; Readiness ; Financial Reporting
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
-
License: CC BY 4.0
-
Copyright: © 2025 Authors
-
DOI: 10.35870/jemsi.v11i2.3940
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.
Salma Kamilah
Universitas Teknologi Digital, Bandung, Indonesia.
Fauzi Arafat
Universitas Teknologi Digital, Bandung, Indonesia.
-
Anggraeni, W. A., Dewi, A., Mulyati, S., Purwanti, D., Mareta, F., Sariningsih, E., ... & Wardani, D. K. (2023). Akuntansi Sebuah Pengantar.
-
Ardhiani, M. R. (2021). Persepsi Pelaku Bisnis UMKM Terhadap Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah Pada UMKM Industri Konveksi Desa Botoran, Tulungagung. INVENTORY: JURNAL AKUNTANSI, 5(1), 26-32.
-
Aresteria, M. (2023). Analisis Faktor-Faktor Yang Mempengaruhi Kesiapan UMKM Dalam Menerapkan SAK-EMKM. Jurnal Ekonomika dan Bisnis, 10(1), 61-69.
-
Dewi, T. R., & Purwanti, M. (2024). PENGARUH PEMAHAMAN AKUNTANSI, TINGKAT PENDIDIKAN, DAN LATAR BELAKANG PENDIDIKAN TERHADAP PENERAPAN SAK EMKM DI KECAMATAN PACET KABUPATEN BANDUNG. Jurnal Studi Akuntansi dan Bisnis (JSAB), 6(3).
-
Indonesia, I. A. (2021). Standar akuntansi keuangan.
-
Kuantitatif, P. P. (2016). Metode Penelitian Kunatitatif Kualitatif dan R&D. Alfabeta, Bandung.
-
Maulana, I. S., & Rahmat, M. (2021). Penerapan isak no. 35 tentang penyajian laporan keuangan entitas berorientasi nonlaba pada masjid besar al-atqiyah kecamatan moyo utara kabupaten sumbawa. Journal of Accounting, Finance, and Auditing, 3(01), 63-75. https://doi.org/10.37673/jafa.v3i02.1210.
-
Maya, S., & Husda, A. P. (2024). Pengaruh E-commerce, Pengetahuan Akuntansi dan Sistem Informasi Akuntansi Terhadap Kinerja UMKM. eCo-Buss, 6(3), 1178-1193. https://doi.org/10.32877/eb.v6i3.1101.
-
Mubiroh, S., & Ruscitasari, Z. (2019). Implementasi SAK EMKM dan pengaruhnya terhadap penerimaan kredit UMKM. Berkala Akuntansi dan Keuangan Indonesia, 4(2), 1-15.
-
Munthay, S. F., & Sembiring, M. (2024). Pengaruh Literasi Keuangan Dan Inklusi Keuangan Terhadap Pengelolaan Keuangan UMKM Di Kecamatan Kisaran Barat Kabupaten Asahan. Owner: Riset dan Jurnal Akuntansi, 8(1), 22-35. https://doi.org/10.33395/owner.v8i1.1902.
-
Noviarti, N. (2024). Pengaruh Pemahaman Akuntansi, Sosialisasi Sak Emkm, Tingkat Pendidikan Terhadap Kualitas Laporan Keuangan (Studi Kasus Pada Umkm Bidang Kuliner Kecamatan Coblong Kota Bandung). JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi), 10(4), 2701-2709. https://doi.org/10.35870/jemsi.v10i4.2896.
-
Sari, D. E. (2020). Penerapan Sak Emkm Pada Usaha Mikro Kecil Menengah (UMKM) Boutique Sahabat Muslimah Pontianak. Jurnal KIAFE, 9(2).
-
Sari, R. D., Setiyawati, E., Iza, M., Alawiyah, N., & Munandar, A. (2023). Systematic Literature Review: Faktor Determinan Implementasi Sak-Emkm Pada Umkm Di Indonesia. BISMA: Jurnal Bisnis dan Manajemen, 17(1), 37-48.
-
Susilawati, S., & Gellia, T. I. (2019). Analisis Pemahaman Akuntansi Dasar Pada Mahasiswa Jurusan Akuntansi STIE STEMBI Bandung. Prosiding FRIMA (Festival Riset Ilmiah Manajemen dan Akuntansi), (2), 136-141. https://doi.org/10.55916/frima.v0i2.27.
-
Utari, R., Harahap, I., & Syahbudi, M. (2022). Penerapan SAK EMKM Pada Usaha Mikro, Kecil, dan Menengah: Studi Kasus UMKM Di Kota Tanjungbalai. Jurnal Ilmiah Akuntansi Kesatuan, 10(3), 491-498. https://doi.org/10.37641/jiakes.v10i3.1449.
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright and Licensing Agreement
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
- Authors retain full copyright of their work
- Authors grant the journal 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.