Assessing the Implementation of SAK EMKM in the Accounting Practices of Tahu Bulat Baraya MSME in Pemalang: (Evaluasi Pelaksanaan SAK EMKM dalam Praktik Akuntansi UMKM Tahu Bulat Baraya di Pemalang)

Slamet Subekti; Ulung Muamar Suni; Gunawan Aji

doi:10.20625/theosyn.v1i3.073

Authors

Slamet Subekti Universitas Islam Negeri K.H. Abdurrahman Wahid Author
Ulung Muamar Suni Universitas Islam Negeri K.H. Abdurrahman Wahid Author
Gunawan Aji Universitas Islam Negeri K.H. Abdurrahman Wahid Author

DOI:

https://doi.org/10.20625/theosyn.v1i3.073

Keywords:

SAK EMKM, MSMEs, Accounting Records, Financial Statements, Accounting Literacy

Abstract

This study aims to analyze the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Tahu Bulat Baraya MSME in Pemalang Regency. A qualitative field study approach was employed to gain an in-depth understanding of financial recording practices, accounting literacy, and challenges in applying SAK EMKM. Data were collected through direct observation and semi-structured interviews with the business owner as the main informant. The findings reveal that the entrepreneur has little knowledge of SAK EMKM and still maintains simple bookkeeping limited to daily income and expenses without account classification or formal financial statements. Major obstacles include low accounting literacy, time constraints, and the absence of adequate recording tools. The study highlights the importance of providing basic accounting training and introducing simple digital bookkeeping applications to help MSMEs produce accurate, accountable, and sustainable financial information for business growth.

Bahasa Indonesia
Penelitian ini bertujuan untuk menganalisis penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) pada UMKM Tahu Bulat Baraya di Kabupaten Pemalang. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi lapangan untuk memperoleh pemahaman mendalam mengenai praktik pencatatan keuangan, tingkat literasi akuntansi, serta kendala dalam penerapan SAK EMKM. Data diperoleh melalui observasi langsung dan wawancara semi-terstruktur dengan pemilik usaha sebagai informan utama. Hasil penelitian menunjukkan bahwa pelaku usaha belum memahami SAK EMKM dan masih menggunakan pencatatan sederhana berupa catatan harian pemasukan dan pengeluaran tanpa klasifikasi akun atau laporan keuangan formal. Kendala utama meliputi rendahnya literasi akuntansi, keterbatasan waktu, serta belum tersedianya alat pencatatan yang memadai. Penelitian ini menegaskan perlunya pelatihan akuntansi dasar dan penggunaan aplikasi pembukuan digital sederhana untuk meningkatkan kualitas laporan keuangan UMKM secara berkelanjutan.

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