Model Standar Akuntansi Keuangan pada Laporan Keuangan UMKM di Indonesia
DOI:
https://doi.org/10.35870/ljit.v4i2.8411Keywords:
Standar Akuntasi Keuangan, Laporan Keuangan, UMKMAbstract
This study aims to analyze the financial accounting standard model applied in the financial statements of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia through a literature review approach. Research data were obtained from scientific journal articles, books, and official documents issued by the Indonesian Institute of Accountants discussing the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The literature search was conducted through Google Scholar and national journal portals using keywords related to MSME financial reporting. Data were analyzed descriptively by comparing previous studies concerning MSME financial statement preparation, the benefits of standard implementation, implementation constraints, and strategies to improve the application of SAK EMKM. The results indicate that SAK EMKM is the most appropriate accounting standard for MSMEs because it is simple, easy to understand, and more practical than other accounting standards. The implementation of SAK EMKM improves the quality of financial statements, supports business decision-making, enhances financial information transparency, and facilitates access to financing from financial institutions. However, its implementation still faces obstacles, including low accounting literacy, limited human resources, inadequate dissemination of the standards, and limited use of financial recording technology. Therefore, continuous training, assistance, and policy support are needed to improve the implementation of SAK EMKM among MSMEs in Indonesia.
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