Implementation of financial accounting standard in micro, small, and medium enterprises (MSMEs)

Authors

  • Neni meidawati universitas islam indonesia
  • Nurintan Oktari

DOI:

https://doi.org/10.36096/ijbes.v4i2.325

Keywords:

Issuance of SAK-EMK, Accural Basis, Business, Capable Human Resources

Abstract

Micro, Small and Medium Enterprises (MSMEs) are economic actors that are more able to stand firmly compared to large companies when an economic crisis occurs. SAK–EMKM is the Financial Accounting Standard for Micro, Small and Medium Enterprises. This study aims to determine the preparedness of MSMEs to implement SAK-EMKM. The qualitative method was used by collecting the data using observation, interview, and direct documentation of the MSME actors as the object of the research. The sampling technique used was the purposive sampling method. The research sample was MSMEs that had been operating for more than one year and were located in Sungai Bangkong Village of Pontianak City. The results of the study show that the MSMEs in Sungai Bangkong Village of Pontianak City was not aware of SAK-EMKM. Their method of accounting recording was not based on the accrual basis, but they have implemented the concept of business entity management and had adequately capable human resources.

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Published

2022-04-08

How to Cite

meidawati, N., & Oktari, N. (2022). Implementation of financial accounting standard in micro, small, and medium enterprises (MSMEs). International Journal of Business Ecosystem & Strategy (2687-2293), 4(2), 73–84. https://doi.org/10.36096/ijbes.v4i2.325

Issue

Section

Financial and Economic Studies