Lanskap Peran Akuntansi dan Kebijakan Pemerintah bagi UMKM di Asia Tenggara: Tinjauan Literatur Sistematis
DOI:
https://doi.org/10.47709/jebma.v6i1.8207Keywords:
Akuntansi, Asia Tenggara, Kebijakan Pemerintah, UMKMAbstract
Sektor UMKM merupakan landasan ekonomi berkembang, yang berfungsi sebagai katalisator penciptaan lapangan kerja, pemberdayaan masyarakat, dan pertumbuhan ekonomi. Meskipun demikian, lintasan pengembangan UMKM di negara-negara berkembang sering kali dicirikan oleh volatilitas, yang disebabkan oleh dukungan pemerintah yang tidak memadai dan kapasitas sumber daya yang terbatas. Di sisi lain, akuntansi memiliki peran sebagai katalis dalam mengembangkan operasional bisnis. Oleh karena itu, penelitian ini bertujuan untuk mengeksplorasi kondisi dan peran akuntansi bagi perkembangan UMKM di Negara Kawasan Asia Tenggara yang turut melihat dorongan dukungan kebijakan pemerintah. Pendekatan kualitatif dengan metode Tinjauan Literatur Sistematis yang diterapkan pada 38 artikel penelitian Scopus dalam panduan protokol PRISMA untuk mengungkapkan kondisi penerapan praktik akuntansi di UMKM Negara ASEAN dan sejauh mana kebijakan pemerintah berkontribusi dalam penerapan akuntansi di UMKM. Hasil penelitian menjelaskan bahwa terdapat kesamaan dari penggunaan praktik akuntansi UMKM dari Negara Indonesia, Vietnam dan Thailand yang masih bermasalah secara fundamental. Kebijakan pemerintah dari ketiga negara tersebut cenderung memprioritaskan penciptaan ekosistem bisnis makro dibandingkan intervensi teknis pada penguatan standar akuntansi. Akibatnya, meskipun kerangka regulasi akuntansi UMKM telah tersedia, keterbatasan sumber daya memaksa pelaku usaha menerapkan praktik keuangan yang bersifat swadaya dan sekadar adaptif terhadap kondisi lokal. Berbeda dengan ketiga negara tersebut, penerapan akuntansi UMKM di Negara Malaysia telah menemukan praktik akuntansi terbaiknya yang menyesuaikan dengan peluang dan kondisi ekonomi di negaranya
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