The Effect of Socialization of SAK EMKM, Accounting Understanding, and Level of Readiness of MSME Business Actors towards the Application of SAK EMKM in the Preparation of MSME Financial Reports (Case Study of MSMEs in Palembang City)

Yogi Darma  Saputra; Leriza Desitama  Anggraini; Muhammad Hamdan  Sayadi

doi:10.47747/ijcse.v3i2.718

The Effect of Socialization of SAK EMKM, Accounting Understanding, and Level of Readiness of MSME Business Actors towards the Application of SAK EMKM in the Preparation of MSME Financial Reports (Case Study of MSMEs in Palembang City)

Authors

Yogi Darma Saputra Universitas Indo Global Mandiri
Leriza Desitama Anggraini Universitas Indo Global Mandiri
Muhammad Hamdan Sayadi Universitas Indo Global Mandiri

DOI:

https://doi.org/10.47747/ijcse.v3i2.718

Keywords:

socialization of SAK EMKM, understanding of accounting, readiness, implementation of SAK EMKM

Abstract

This study aims to analyze the influence of SAK EMKM socialization, accounting understanding, and the readiness of MSMEs actors to the application of SAK EMKM in preparing financial reports on MSMEs in Palembang city. The data used in this study were primary data obtained from questionnaires. The research method used is multiple linear regression analysis. The results prove that SAK EMKM (X1) has a negative effect on the application of SAK EMKM (Y). Meanwhile, understanding of accounting (X2) and the level of readiness of business actors (X3) have positive effect on the application of SAK EMKM (Y). This research is expected to help SMEs in preparing financial reports

References

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Lestari, E. P. (2019). Kesiapan UMKM Dalam Implementasi SAK EMKM Pengrajin Mebel DesaCatak Gayam, Mojowarno. JAD: Jurnal Riset Akuntansi & Keuangan Dewantara, 2(1), 23–32. https://doi.org/10.26533/jad.v2i1.357

Sutapa, I. N. (2020). Tingkat Penerapan Sak Emkm Pada Pelaku Umkm Dan Upaya Peningkatan Penerapan Sak Emkm Dilihat Dari Persepsi Umkm Dan Sosialisasi Sak Emkm. KRISNA: Kumpulan Riset Akuntansi, 12(1), 63–68. https://doi.org/10.22225/kr.12.1.1847.63-68

Wiratna Sujarweni. (2015). Metologi Penelitian Bisnis dan Ekonomi.

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Published

2022-05-31

How to Cite

Saputra, Y. D. ., Anggraini, L. D. ., & Sayadi, M. H. (2022). The Effect of Socialization of SAK EMKM, Accounting Understanding, and Level of Readiness of MSME Business Actors towards the Application of SAK EMKM in the Preparation of MSME Financial Reports (Case Study of MSMEs in Palembang City). International Journal of Community Service & Engagement, 3(2), 72 - 74. https://doi.org/10.47747/ijcse.v3i2.718