Analisis Penerapan SAK EMKM pada Momoyo Kota Sukabumi

Authors

  • Dikri Setia Akbar Universitas Muhammadiyah Sukabumi
  • Sulaeman Universitas Muhammadiyah Sukabumi
  • Iqbal Noor Universitas Muhammadiyah Sukabumi

DOI:

https://doi.org/10.30651/jms.v10i4.27407

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) pada Momoyo Ice Cream & Fruit Tea Kota Sukabumi. Metode yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data berupa wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa Momoyo telah menerapkan pencatatan transaksi harian berbasis komputer, namun penyusunan laporan keuangan bulanan masih dilakukan secara manual dan belum sepenuhnya sesuai dengan ketentuan SAK EMKM. Kendala utama yang dihadapi meliputi ketidakterpaduan antara sistem pencatatan harian dengan laporan keuangan bulanan, rendahnya pemahaman terhadap pentingnya laporan keuangan standar, serta minimnya sosialisasi SAK EMKM kepada pelaku usaha. Penelitian ini merekomendasikan perlunya pelatihan akuntansi dasar dan penerapan bertahap SAK EMKM untuk meningkatkan akuntabilitas dan transparansi laporan keuangan UMKM

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Published

2025-07-21

How to Cite

Dikri Setia Akbar, Sulaeman, & Iqbal Noor. (2025). Analisis Penerapan SAK EMKM pada Momoyo Kota Sukabumi. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 10(4). https://doi.org/10.30651/jms.v10i4.27407

Issue

Vol. 10 No. 4 (2025)

Section

Artikel

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