Published: 2025-08-01

Analisis Penerapan SAK-EMKM Pada UMKM Kuliner di Kota Pontianak

DOI: 10.35870/jemsi.v11i4.4290

Ridho Alfatih, Rudy Kurniawan, Ira Grania Mustika
  • Ridho Alfatih: Universitas Tanjungpura
  • Rudy Kurniawan: Universitas Tanjungpura
  • Ira Grania Mustika: Universitas Tanjungpura
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Abstract

MSMEs are vital to Indonesia's economy, including in Pontianak City, yet many, especially in the culinary sector, struggle with non-standardized financial management. This study analyzes the implementation of SAK-EMKM among culinary MSMEs in Pontianak using qualitative, phenomenological methods through in-depth interviews. Findings show most MSMEs have not adopted SAK-EMKM due to limited understanding, resources, and the belief that simple records suffice. Other barriers include lack of socialization, time, and cost. Despite this, MSME actors recognize the importance of structured financial reporting and show interest in technology-based solutions. The study recommends practical training, user-friendly accounting apps, and university collaboration to enhance SAK-EMKM adoption.

Keywords

SAK-EMKM; Culinary MSMEs; Financial Statements; Pontianak City; Simple Accounting

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How to Cite

Alfatih, R., Kurniawan, R., & Mustika, I. G. (2025). Analisis Penerapan SAK-EMKM Pada UMKM Kuliner di Kota Pontianak. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(4), 2356-2363. https://doi.org/10.35870/jemsi.v11i4.4290
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 4 (2025)

  • Section: Articles

  • Published: 2025-08-01

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Author Biographies
Ridho Alfatih, Universitas Tanjungpura
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura, Alamat, Kota Pontianak, Provinsi Kalimantan Barat, Indonesia.

Rudy Kurniawan, Universitas Tanjungpura
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura, Alamat, Kota Pontianak, Provinsi Kalimantan Barat, Indonesia.

Ira Grania Mustika, Universitas Tanjungpura
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura, Alamat, Kota Pontianak, Provinsi Kalimantan Barat, Indonesia.

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