Analisis Penerapan SAK EMKM Sebagai Dasar Penyusunan Laporan Keuangan Pada UMKM Sambal Mama’ Aji
DOI:
https://doi.org/10.54951/sintama.v6i2.1321Keywords:
SAK EMKM, Financial Statement, Accounting, SMEsAbstract
This study aims to analyze the application of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) as a basis for preparing financial reports at the Sambal Mama'Aji MSME in Bulukumba Regency. A qualitative descriptive approach was used with data collection techniques through observation, interviews, and documentation. The results show that the Sambal Mama'Aji MSME has begun to apply the principles of SAK EMKM although still using manual recording methods. The separation between business and personal finances has been carried out well, and there is awareness among the owners of the importance of accountable and structured financial reports. However, limitations in technology and human resources are still found, which pose challenges in the full implementation of these accounting standards. The implementation of SAK EMKM has been significantly beneficial in increasing the transparency and professionalism of MSME financial management.
References
Ainun, S., Harmain, H., & Tambunan, K. (2024). Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) pada Usaha Mikro Kecil dan Menengah (UMKM) di Kec. Kualuh Selatan Kab.Labuhanbatu Utara. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, 5(4), 2379–2395. https://doi.org/10.47467/elmal.v5i4.970
Ardiani, D. A. P. Y., & Nopiyani, P. E. (2024). Penerapan Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas, Mikro, Kecil, Dan Menengah (SAK EMKM) Pada UMKM Puffy Patisserie. Analisis, 14(2), 381–395. https://doi.org/10.37478/als.v14i2.4535
Anzani, A., Marliyah, & Laylan Syafina. (2024). Analisis Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM pada Toko Sahrul di Kabupaten Batubara. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, 5(8), 4068–4081. https://doi.org/10.47467/elmal.v5i8.4632
Moudy, Olyfia, U., Lintie, K., & Rudy, J. P. (2019). Analisis Penerapan Standar Akuntansi Keuangan EMKM Pada UMKM. 5(2), 1475–1488.
Hermansyah, M.C. & Sutjahyani, D. (2023). Analisis Penerapan Laporan Keuangan Berbasis SAK – EMKM Pada UMKM Merr 88 Surabaya Tahun 2021. Journal of Student Research, 1(2), 203–236. https://doi.org/10.55606/jsr.v1i2.991
Nabilah, D. (2023). Analisis Penerapan Akuntasi Berdasarkan SAK EMKM (Standar Akuntansi Entitas Mikro , Kecil , Dan Menengah ) Pada UMKM (Studi Kasus Pada Umkm Galeri Buket Sidoarjo ). Jurnal Revenue, Jurnal Akuntansi, 3(2), 625–637. https://revenue.lppmbinabangsa.id/index.php/home/article/view/134/188
Purba, M. A. (2019). Analisis Penerapan SAK EMKM Pada Penyusunan Laporan Keuangan UMKM Di Kota Batam. Jurnal Akuntansi Barelang, 3(2), 55–63. https://doi.org/10.33884/jab.v3i2.1219
Samsinar & Nur Afiah (2020). "Understanding of SAK EMKM for Micro, Smal and Medium Enterprises in Makssar". International Conference on Science and Advance Technology (ICSAT), 0 (0).
Sugiono, A., & Untung, E. (2016). Panduan Praktis Dasar Analisa Keuangan Edisi Revisi. Gramedia Widiasarana Indonesia.
Usunier, J-C., & Lee, J. A. (2019). Cultural Aspects Of Cross Border Consumer Behavior: Influence Of Indegenous Culture On Brand Preference. Jurnal Saintifik (Multi Science Journal), 19(1), 25–30.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Dewi Fatimah, Masnawaty Sangkala, Samsinar
This work is licensed under a Creative Commons Attribution 4.0 International License.
