Implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah pada Usaha Kerajinan Karawo
Abstract: The Implementation of Financial Accounting Standards for Micro, Small, and Medium Entities in Karawo Craft Businesses Purpose: This study aims to examine the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) among Karawo craft MSMEs in Goro...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Politeknik Negeri Malang
2025-03-01
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| Series: | Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen |
| Subjects: | |
| Online Access: | https://jurnal.polinema.ac.id/index.php/JRAAM/article/view/6692 |
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| Summary: | Abstract: The Implementation of Financial Accounting Standards for Micro, Small, and Medium Entities in Karawo Craft Businesses
Purpose: This study aims to examine the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) among Karawo craft MSMEs in Gorontalo.
Method: A descriptive qualitative approach was employed, utilizing in-depth interviews with three MSME owners.
Findings: The results indicate that MSME actors' understanding of SAK EMKM remains limited due to insufficient socialization, non-accounting educational backgrounds, and non-independent use of the SIAPIK financial recording application.
Novelty: This study provides a specific focus on Karawo MSMEs and identifies key barriers to SAK EMKM implementation.
Contribution:The research contributes practical recommendations for enhancing socialization, training, and mentoring programs to improve the effective adoption of SAK EMKM.
Abstrak: Implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah pada Usaha Kerajinan Karawo
Tujuan: Untuk memahami implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM) pada UMKM kerajinan Karawo di Gorontalo.
Metode: Pendekatan kualitatif deskriptif dengan teknik wawancara terhadap tiga pelaku UMKM.
Hasil: Menunjukkan pemahaman pelaku UMKM terhadap SAK EMKM masih terbatas akibat kurangnya sosialisasi dan latar belakang pendidikan non-akuntansi, serta penggunaan aplikasi SIAPIK yang belum mandiri.
Kebaruan: Fokus spesifik pada UMKM Karawo dan identifikasi hambatan implementasi SAK EMKM.
Kontribusi: Rekomendasi peningkatan sosialisasi, pelatihan, dan pendampingan untuk mendorong penerapan SAK EMKM yang lebih efektif. |
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| ISSN: | 2443-3381 2443-1419 |