Micro, Small, and Medium Enterprises (MSMEs) have an important contribution in supporting the national economy, especially in terms of job creation and strengthening the local economy. However, most MSMEs still face challenges in compiling financial statements that are in accordance with applicable accounting standards. This study aims to analyze the extent to which the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) has been implemented by MSME actors, as well as identify the obstacles faced in the process. The research approach used is qualitative descriptive, with data collection techniques through interviews, direct observation, and document review. The findings of the study show that the level of understanding of MSME actors towards SAK-EMKM is still low, and the implementation of these standards is not evenly distributed. The main causative factors include limited accounting knowledge, lack of professional assistance, and lack of access to technical training. In addition, most MSMEs still rely on manual recording without referring to correct accounting principles, making it difficult in the audit process or applying for loans to financial institutions. Another obstacle is the lack of digital literacy in financial management, as well as the assumption that the preparation of financial statements is not a top priority. In fact, well-structured financial statements can be an important tool in business decision-making and open access to funding. This study recommends the importance of collaboration between the government, academics, and financial institutions to provide training, mentoring, and a simple reporting system that is in accordance with the characteristics of MSMEs. This effort is expected to increase the awareness and ability of MSMEs to manage finances in an accountable and transparent manner, as well as support business growth and sustainability in the long term.

Effective sales transaction processing influences the quality of the accounting information produced, which ultimately can support better managerial decision making in the company. The research aims to analyze the influence of sales transaction processing on the quality of sales accounting information in companies. Using quantitative methods, data was collected through surveys distributed to related parties in the company's sales accounting process. The variables analyzed include accuracy, timeliness and completeness of information produced by the sales transaction processing system. The research results show that good sales transaction processing, which involves proper recording and the use of reliable information systems, has a significant positive influence on the quality of sales accounting information. These findings indicate that improving transaction processing increases the quality of accounting information, which ultimately contributes to the efficiency and effectiveness of company management.

The application of Management Information Systems (MIS) in the educational context has become an increasingly important topic in efforts to improve the quality of learning. MIS helps educational institutions to manage information efficiently, increase data accessibility, and improve decision-making processes. This research aims to identify how SIM can improve the quality of learning in educational institutions. The research method used is a literature study to collect information related to the application of SIM in education. The application of Management Information Systems (MIS) in the educational context has become an increasingly important topic in efforts to improve the quality of learning. MIS helps educational institutions to manage information efficiently, increase data accessibility, and improve decision-making processes. This research aims to identify how SIM can improve the quality of learning in educational institutions. The research method used is a literature study to collect information related to the application of SIM in education. Implementing MIS can provide various benefits, including increased efficiency in educational administration, monitoring student performance, and better decision making based on accurate and up-to-date data. SIM also helps in improving communication between various stakeholders in educational institutions, such as teachers, students, parents, and school management. Thus, the implementation of SIM can significantly improve the quality of learning and help educational institutions to achieve their educational goals.