GAP Analysis Penerapan SAK EMKM: Implementasi dan Rekomendasi Perbaikan Laporan Keuangan

Abstract

This study aims to analyze the implementation gap of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the preparation of MSME financial statements and to propose practical recommendations for improvement. The main issue addressed is that many MSMEs still maintain simple financial records limited to cash receipts and cash disbursements, without preparing a statement of financial position, an income statement, and notes to the financial statements as required by SAK EMKM. This study employs a descriptive qualitative approach using observation, interviews, and documentation as data collection methods. The analysis was conducted using Gap Analysis by comparing actual MSME financial reporting practices with the requirements stipulated in SAK EMKM. The findings reveal significant gaps in the separation of personal and business finances, transaction documentation, the recognition of assets, liabilities, equity, income, and expenses, as well as in the presentation of financial statements. The primary causes of these gaps include limited accounting knowledge, inadequate human resources, insufficient dissemination and understanding of SAK EMKM, and the limited adoption of digital accounting tools. The recommended improvements include developing a simple chart of accounts, separating business and personal cash transactions, utilizing SAK EMKM-based financial statement templates, providing basic accounting training, digitizing financial records, and conducting periodic reviews of financial statements. These recommendations are expected to enhance the quality of financial information, support more effective business decision-making, and improve MSMEs' access to external financing.