Implementation of EMKM SAK in Financial Recording of Kopi Key MSMEs in Bekasi City

Dhiya Nasywa Nabilah; Hari Sulistiyo; Carolyn Lukita

doi:10.63922/ijebir.v5i04.4045

Dhiya Nasywa Nabilah Accounting Study Program, Singaperbangsa University, Karawang
Hari Sulistiyo Singaperbangsa University, Karawang
Carolyn Lukita Singaperbangsa University, Karawang

DOI: https://doi.org/10.63922/ijebir.v5i04.4045

Keywords: SAK EMKM, Financial Reports, MSMEs

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are important pillars of the national economy, but their development is often hampered by inadequate financial management. This study aims to evaluate the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Kopi Key MSME in Bekasi City, while identifying the inhibiting factors. Using a qualitative approach with a case study method, data were collected through in-depth interviews, observations, and document analysis. The results show that financial records at Kopi Key are still very simple and conventional, namely only recording daily cash inflows and outflows without preparing formal financial reports such as balance sheets, income statements, or Notes to the Financial Statements (CALK) as required by SAK EMKM. This discrepancy is caused by three main inhibiting factors: limited human resource competency in accounting, limited time due to divided focus on daily operations, and the misperception that standard financial reports are only required by large-scale companies.

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