Published: 2025-12-01
Analisis Penerapan Akuntansi Sesuai SAK EMKM Pada Usaha Mikro, Kecil dan Menengah (UMKM) (Studi Kasus Pada Spons Cuci Piring Delia Shop di Kabupaten Bandung)
DOI: 10.35870/jemsi.v11i6.5088
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Abstract
The purpose of this study was to determine how the process of recording and reporting finances has been carried out by the Delia Shop dishwashing sponge UMKM, to determine whether the Delia Shop dishwashing sponge UMKM has implemented accounting in accordance with SAK EMKM and to determine what obstacles are faced by the Delia Shop dishwashing sponge UMKM in implementing accounting in accordance with SAK EMKM. This study was conducted using a qualitative descriptive research method with a case study approach. The results of this study indicate that the Delia Shop dishwashing sponge UMKM still carries out simple and irregular financial recording and reporting without any clear separation, the Delia Shop dishwashing sponge UMKM has not implemented accounting in accordance with SAK EMKM, while the obstacles faced by the Delia Shop dishwashing sponge UMKM are lack of understanding of accounting, time constraints, and the absence of separation of business and personal finances. Tis study focuses and personal finances. This study focuses on the application of SAK EMKM to the Delia Shop dishwashing sponge UMKM.
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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.
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Issue: Vol. 11 No. 6 (2025)
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Section: Articles
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Published: %750 %e, %2025
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License: CC BY 4.0
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Copyright: © 2025 Authors
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DOI: 10.35870/jemsi.v11i6.5088
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Ameliana Agustin
Program Studi Akuntansi, Universitas Teknologi Digital, Kota Bandung, Jawa Barat, Indonesia.
Ita Suryanita Supyan
Program Studi Akuntansi, Universitas Teknologi Digital, Kota Bandung, Jawa Barat, Indonesia.
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