Implementasi SAK EMKM sebagai instrumen peningkatan kinerja keuangan UMKM di Kecamatan Tanjung Morawa
DOI:
https://doi.org/10.53088/jadfi.v6i1.2736Keywords:
SAK EMKM Implementation, Financial Performance, Financial Reporting Quality, MSME AccountingAbstract
This article analyzes the impact of SAK EMKM implementation on the financial performance of MSMEs in Tanjung Morawa District. This research is urgent because the literature has largely focused on the administrative hurdles of financial reporting rather than its actual impact on business profitability. Adopting a quantitative approach, data were collected via questionnaires from 50 MSME owners selected through purposive sampling. The data were analyzed using simple linear regression after fulfilling a series of classical assumption tests. The results indicate that implementing SAK EMKM has a positive and significant effect on MSME financial performance. The novelty of this research lies in the empirical evidence that accounting standardization is not merely an administrative burden but a strategic instrument that can transform intuition-based management into data-driven management and enhance cost efficiency. In practice, applying these standards has been shown to predict cash flow stability and business sustainability strongly. These findings provide a reference for local authorities in designing more targeted MSME financial capacity-building programs.
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