ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK-EMKM) PADA UMKM ELEKTRONIK MANDIRI

ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK-EMKM) PADA UMKM ELEKTRONIK MANDIRI, Implementation of Financial Accounting Standards for Micro, Small, Medium, Mandiri Electronic Entities...

Author: AGNES PASARIBU
Date: 2025
Keywords: Implementation of Financial Accounting Standards for Micro, Small, Medium, Mandiri Electronic Entities
Type: Jurnal
Category: penelitian

This study uses a descriptive qualitative research method in the form of a case study. This study took place at Mandiri Elektronik MSMEs, located in Kabun District, Rokan Hulu Regency. The type of data used is qualitative data, with primary and secondary data sources. Data collection techniques used include observation, interviews, and documentation. Qualitative data analysis techniques applied consist of Data Reduction, Data Presentation, and Conclusion Drawing. The results of the study indicate that Mandiri Elektronik MSMEs has not used the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) in its financial reports because the business owner has not mastered accounting. As a result, the financial reports prepared are still very simple and manual, based on the understanding of the business owner. Mandiri Elektronik MSMEs face various obstacles in implementing the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) in preparing their financial reports, including: the educational background of the owner who considers the preparation of financial reports in accordance with SAK-EMKM unimportant because the main focus is on increasing profits, the owner's lack of knowledge regarding SAK-EMKM, the absence of employees who understand financial reports in accordance with SAKEMKM, and the lack of socialization from related agencies which results in understanding of the importance of SAKEMKM among Mandiri Elektronik MSMEs actors still being limited.

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