Published 2026-01-20
Keywords
- MSMEs,
- Accounting records,
- SAK EMKM
How to Cite
Abstract
Although many MSMEs have yet to adopt systematic financial recording in compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), MSMEs play a crucial role in the country's economy. The purpose of this study is to evaluate the effects of financial recording on MSMEs in Pucungkerep Village, Batang Regency, and to pinpoint the challenges encountered. Four MSME players are observed, interviewed, and documented as part of the qualitative method used in this study. Data reduction, data display, and conclusion drafting were the phases of data analysis. According to the study's findings, the majority of MSMEs lack comprehensive and organized accounting records. The records kept are still simple and limited to cash receipts and expenditures. The main obstacles faced include limited accounting knowledge, the perception that financial record keeping is complicated, and time constraints. Therefore, training and assistance in financial record keeping are needed so that MSMEs can improve their performance and business sustainability.
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References
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