ISTIKNAFUL, AULIA NATA (2024) FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN SAK EMKM PADA PENYUSUNAN LAPORAN KEUANGAN UMKM KABUPATEN JEMBER. Skripsi thesis, Institut Teknologi Dan Sains Mandala Jember.

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Abstract

ABSTRACT The rapid development of times and technology has an impact on the existence of MSMEs, however, in addition, MSMEs also have limitations, such as still combining personal money with business money. This study aims to analyze the partial and simultaneous influence of factors that influence the application of SAK EMKM in the preparation of MSME financial reports. The research population was 79,460 MSMEs with sampling using random sampling, the number of samples used was 100 respondents. This type of research uses a quantitative approach. The results showed that the variables of business scale and financial literacy had no partial effect on the application of SAK EMKM in the preparation of MSME financial reports, while the variables of understanding accounting and financial statements, quality of human resources, readiness of MSME actors had a partial effect on the application of SAK EMKM in the preparation of MSME financial reports. However, simultaneously the scale of business, understanding of accounting and financial statements, financial literacy, quality of human resources, readiness of MSME actors affect the application of SAK EMKM in the preparation of MSME financial statements. Keywords: MSMEs, Implementation of SAK EMKM, Financial Statements

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	AKUNTANSI-S1
Depositing User:	Handoko Triharso
Date Deposited:	10 Feb 2025 12:46
Last Modified:	10 Feb 2025 12:46
URI:	http://repo.itsm.ac.id/id/eprint/1300

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