ANALYSIS OF ACCOUNTING APPLICATION IN MSMES: TOURISM CASE STUDY IN THE CITY OF PONTIANAK

Abstract

This study aims to analyze the application of SAK EMKM-based accounting on MSMEs in the tourism sector in Pontianak City and identify the obstacles faced in financial recording and reporting practices. This study uses a descriptive quantitative approach with primary data obtained through a questionnaire of 135 MSME actors in tourist areas. The results of the study show that most MSME actors already have a basic understanding of the importance of accounting, but the implementation is still not optimal and tends to be simple. The majority of MSME actors do not understand the practice of recording according to standards, have not implemented a complete accounting cycle, and have not prepared comprehensive financial reports. The recording carried out still focuses on cash inflows and outflows, which are still dominated manually. The main obstacles faced include low accounting literacy, limited human resources, and a lack of socialization and assistance related to EMKM SAK. These findings show that there is a gap between conceptual understanding and technical capabilities in the application of accounting. Therefore, practical training, ongoing mentoring, and the use of simple financial recording technology are needed. These efforts are expected to improve the quality of MSME financial management, support data-driven decision-making, and strengthen business sustainability in the tourism sector.