Proceedings of the 11th International Applied Business and Engineering Conference, ABEC 2023, September 21st, 2023, Bengkalis, Riau, Indonesia

Research Article

SAK-EMKM: Review of the Implementation of Micro, Small and Medium Enterprises (MSMEs) in Bengkalis Regency

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  • @INPROCEEDINGS{10.4108/eai.21-9-2023.2342998,
        author={Rosmida  Rosmida and Husni  Mubarak and Desi  Wahana},
        title={SAK-EMKM: Review of the Implementation of Micro, Small and Medium Enterprises (MSMEs) in Bengkalis Regency},
        proceedings={Proceedings of the 11th International Applied Business and Engineering Conference, ABEC 2023, September 21st, 2023, Bengkalis, Riau, Indonesia},
        publisher={EAI},
        proceedings_a={ABEC},
        year={2024},
        month={2},
        keywords={sak-emkm msmes financialreporting},
        doi={10.4108/eai.21-9-2023.2342998}
    }
    
  • Rosmida Rosmida
    Husni Mubarak
    Desi Wahana
    Year: 2024
    SAK-EMKM: Review of the Implementation of Micro, Small and Medium Enterprises (MSMEs) in Bengkalis Regency
    ABEC
    EAI
    DOI: 10.4108/eai.21-9-2023.2342998
Rosmida Rosmida1,*, Husni Mubarak1, Desi Wahana1
  • 1: Politeknik Negeri Bengkalis
*Contact email: rosmida@polbeng.ac.id

Abstract

This this study aims .to see an overview of the implementation of SAK EMKM in the MSMES sector in Bengkalis Regency. Do MSMES use SAK EMKM in running. their business. This research uses a quantitative descriptive method. The research was conducted on 58 samples in Bengkalis. Regency. Based on the research that has been done, the results show that 24.1% of MSMES apply .application-based accounting records that meet the standards of SAK-EMKM. The remaining 75.9% are still recording manually. The business owner only keeps. records of cash in, cash out and simple profit and loss calculations. The Polbeng continues to collaborate and provide assistance by carrying out the lecture process using the PBL and Case Method to be able to assist MSMES in making financial reporting according to standards. Through the Polbeng Membangun Desa Program, Polbeng has shown. an attitude of openness to the community!.so that they can cooperate with the campus for, community activities in the economic and social sectors. During the mentoring process that has been.carried out, several.obstacles were found in helping MSMES owners implement financial records according to SAK-EMKM, namely: insufficient workforce, inadequate understanding of SAK-EMKM, lack of availability of references in book form, and inadequate.government regulations not binding.