Si Apik Application Implementation In Improving Sak Emkm-Based Financial Report Quality Among Members Of The Sahabat Berdikari Mandiri (Sbm) Msme Association In Jambi: A Conceptual Framework

Satria Gunawan; Liona Efrina S; Eka Julianti Efris Saputri

doi:10.63922/ijebir.v5i06.7146

Satria Gunawan Universitas Adiwangsa Jambi, Indonesia
Liona Efrina S Universitas Adiwangsa Jambi, Indonesia
Eka Julianti Efris Saputri Universitas Adiwangsa Jambi, Indonesia

DOI: https://doi.org/10.63922/ijebir.v5i06.7146

Keywords: SI APIK, SAK EMKM, Financial Report Quality, MSME, Technology Acceptance Model

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the Indonesian economy, yet most MSME actors still struggle to prepare orderly, accurate financial reports in accordance with applicable accounting standards. Bank Indonesia, in cooperation with the Indonesian Institute of Accountants (IAI), developed the Financial Record Information Application System (SI APIK) as a mobile-based digital recording solution intended to help MSME actors produce standardized financial statements without requiring in-depth accounting knowledge. Although SI APIK is freely available and has recorded more than 17,800 users nationally, its implementation at the level of regional MSME associations — including the Sahabat Berdikari Mandiri (SBM) MSME Association in Jambi — has not been widely examined empirically, particularly regarding its contribution to the quality of financial reports prepared under the Financial Accounting Standard for Micro, Small, and Medium Entities (SAK EMKM). This conceptual paper reviews the Technology Acceptance Model (TAM), accounting information system theory, the SI APIK application, and the SAK EMKM standard to build a theoretical framework and research hypothesis linking SI APIK implementation (independent variable) to SAK EMKM-based financial report quality (dependent variable) among SBM Jambi members. A quantitative, causal-associative research design is proposed, employinga closed questionnaire with a five-point Likert scale, validity and reliability testing, classical assumption tests, and simple linear regression analysis. As this paper presents a research design rather than the results of completed fieldwork, no empirical findings, regression coefficients, or significance values are reported here; these are proposed as the focus of the subsequent empirical study. The conceptual framework developed is expected to serve as a reference for future empirical testing and to provide practical input for the SBM Jambi association, MSME actors, and policymakers in promoting the digitalization of MSME financial record-keeping.

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