Evaluasi Komparatif Dampak Penerapan Standar Akuntansi Keuangan UMKM terhadap Laporan Keuangan Sektor Kuliner di Jawa Barat

Abstract

This study aims to evaluate the impact of implementing the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) on the financial reporting structure of culinary MSMEs in West Java. Using a descriptive quantitative approach and a comparative design, this research analyzes changes in financial statement components before (2022) and after (2023) standard adoption. Secondary data were obtained from the West Java Cooperative and MSME Office and the Central Bureau of Statistics, with a purposive sample of 75 MSMEs meeting administrative criteria. The evaluation focuses on three main aspects: report completeness, recognition and measurement conformity, and disclosure quality. The findings reveal significant improvements in the completeness of financial statements (34.6%) and recognition of assets and liabilities, though disclosure remains the main challenge. Key implementation barriers include low accounting literacy (58.7%), limited human resources (47.3%), and perceived standard complexity (42.1%). The study recommends developing simplified reporting templates using Excel or digital apps tailored to the culinary sector’s transaction patterns. These findings contribute to an objective readiness mapping of MSMEs and support policy strategies tailored to sectoral characteristics. 

Keywords

MSMEs; SAK EMKM; Financial Reporting; Culinary Sector; West Java; Secondary Data