Analisis Implementasi Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) Pada UMKM Darul Aqiqah

Abstract

The goal of this research is to analyze the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Darul Aqiqah, a micro-enterprise engaged in the provision of aqiqah services in Bekasi City. The focus of this study is to identify the extent to which Darul Aqiqah MSMEs adopt SAK EMKM in financial recording and reporting, as well as the obstacles faced. The method used is qualitative descriptive and content analysis, with data obtained through literature studies and observations of Darul Aqiqah MSMEs. The results of the study indicate that Darul Aqiqah MSMEs have implemented SAK EMKM in their financial reporting process, but there are still several obstacles in its implementation, such as a lack of understanding of applicable accounting standards and limited human resources who are experts in accounting. This study concludes that the implementation of SAK EMKM at Darul Aqiqah MSMEs provides benefits in improving the quality of financial reporting, but further understanding and training are needed for related staff to optimize the implementation of this standard.