Vol. 2 No. 3 (2025): Resilient Economies and Inclusive Digital Growth in a Post-Transformation Era
Articles

Analisis Penerapak SAK EMKM dan Dampaknya Terhadap Pengelolaan Keuangan UMKM Studi Kasus Agusty Laundry

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  • Dela Agusti Faulina,
  • Eka Wirajuang Daurrohmah,
  • I Made Laut Mertha Jaya
Dela Agusti Faulina
Universitas Terbuka
Bio
Eka Wirajuang Daurrohmah
Universitas Terbuka
Bio
I Made Laut Mertha Jaya
Universitas Mahakarya Asia, Yogyakarta
Bio

Published 2025-12-30

Keywords

  • SAK EMKM,
  • UMKM,
  • Financial Statements

Copyright (c) 2026 Dela Agusti Faulina, Eka Wirajuang Daurrohmah, I Made Laut Mertha Jaya (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

The quality of MSME financial reports is influenced by the suboptimal implementation of SAK EMKM as well as a lack of understanding among business owners which are the main causes of discrepancies in financial reporting. The purpose of this study is to analyze the implementation of SAK EMKM used by Agusty Laundry and see its impact on the business's financial transactions. This study uses a descriptive qualitative approach and utilizes observation documentation and business management as data collection methods. The quality of financial reports is determined by comparing Agusty Laundry's financial data obtained with SAK EMKM. The results show that when SAK EMKM is implemented properly and consistently by business owners the quality of financial reports and the effectiveness of financial management can be improved.

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References

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