Main Article Content
Abstract
Micro, Small, and Medium Enterprises (MSMEs) are a strategic sector in the Indonesian economy that contributes significantly to job creation and local economic growth. However, the implementation of accounting standards in MSMEs still faces challenges, particularly in terms of understanding, recording practices, and the preparation of appropriate financial reports. This study aims to assess the extent to which MSMEs in Semarang city implement the Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and to analyze the factors influencing its implementation. The approach used is descriptive qualitative, utilizing survey methods and interviews with MSME actors. The results of this study are expected to provide a picture of actual accounting practices in the field and serve as a basis for the development of more effective accounting education and mentoring programs for MSMEs.
Keywords: Accounting Implementation, Financial Accounting Standards, Financial Reports, MSMEs.