ANALYSIS IMPLEMENTATION OF SAK EMKM ON MICRO, SMALL, AND MEDIUM ENTREPRISES (MSMEs) IN TEMBOKREJO VILLAGE,  GUMUKMAS DISTRICT, JEMBER REGENCY

Siska Mayasari; Diana Dwi Astuti; Mainatul Ilmi

doi:10.31967/jembar.v2i2.1268

Siska Mayasari Mandala Institute of Technology and Science
Diana Dwi Astuti Mandala Institute of Technology and Science
Mainatul Ilmi Mandala Institute of Technology and Science

DOI: https://doi.org/10.31967/jembar.v2i2.1268

Keywords: SAK EMKM, MSMEs, Financial Statement.

Abstract

This research aims to measure the extent to which the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) are implemented by MSMEs in Tembokrejo Village, Gumukmas District, Jember Regency. The aim of this research is to explain in depth the implementation of SAK EMKM carried out by MSME actors in Tembokrejo Village. The analytical method used is a qualitative descriptive analysis method derived from observation, interviews, literature study and documentation. The informants studied were three MSME actors who were included in the criteria: brick craftsman business, tile craftsman business, and idol stall business. The results of this research indicate that the preparation of financial reports implemented by MSMEs in Tembokrejo Village is not in accordance with applicable standards. This can result in inaccurate financial information presented and difficulties in analyzing the financial performance of these MSMEs. UMKM players in Tembokrejo Village have not implemented SAK EMKM due to a lack of understanding of SAK EMKM and limited resources which are the main factors hindering the implementation of this standard.