Analisis Penerapan Laporan Keuangan Berdasarkan SAK-EMKM Pada Umkm Sandal Bandol Dalam Menghadapi Ekonomi Berkelanjutan (Sdgs)

Abstract

MSMEs play an important role in driving national economic growth while contributing to the achievement of the Sustainable Development Goals (SDGs). One of the main challenges faced by MSMEs, including Sandal Bandol MSMEs, is the need to implement transparent and accountable accounting practices to improve the quality of financial reports. In this case, the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) is a relevant solution to answer this need. This study aims to examine the implementation of SAK-EMKM-based financial reports at Sandal Bandol MSMEs and evaluate their role in supporting business sustainability in line with the SDGs. The method used in this study is a qualitative approach through interviews and document analysis. By having quality financial reports, Sandal Bandol MSMEs can manage their businesses better and control operational activities effectively. In addition, the information in the financial reports can also be used as a basis for making strategic decisions to support the development of their businesses. The results of this study indicate that there is a discrepancy between the process of recording, compiling, and reporting the finances of Sandal Bandol UMKM with the applicable standards, namely SAK-EMKM. This discrepancy is caused by financial reports that are still prepared based on simple knowledge possessed by the UMKM. This condition is certainly an obstacle for UMKM in making the right decisions to develop their business, especially amidst the demands of the sustainable economic era.