Analysis of Factors That Influence the Implementation of SAK EMKM
DOI:
https://doi.org/10.61978/summa.v2i2.236Keywords:
Dissemination of Micro, Small and Medium Entities (EMKM), Understanding of Accounting, Application of EMKM SAKAbstract
This research aims to analyze the influence of Socialization of Micro, Small and Medium Entities (EMKM) and Accounting Understanding on the Implementation of SAK EMKM. The population in this research is MSMEs in the culinary sector in the Bogor Regency area. This research uses primary data which is measured using a Likert scale. The data collection method was carried out by distributing questionnaires using Google Form. Sampling was carried out using purposive sampling and the total sample was 61 respondents. Analyzed using SmartPLS Version 3.2.9. The research results show that Socialization of Micro, Small and Medium Entities (EMKM) and Accounting Understanding have a positive and significant influence on the Implementation of SAK EMKM, this proves that the consistency of socialization of understanding of accounting skills in accordance with SAK EMKM can expand reach to other MSME actors. With the socialization of EMKM and understanding of accounting, it will increase the application of SAK EMKM, this can actually help the implementation of SAK EMKM to be of higher quality, one of the proofs of success in getting a KUR loan is because the financial reports are well structured and correct.
References
Adryant, V., & Rita, M. R. (2020). Understanding SAK EMKM, Socialization of Financial Reports and Implementation of SAK EMKM with Moderation of Business Size. Journal of Accounting, 15(2), 54–65. DOI: https://doi.org/10.37058/jak.v15i2.1883
Alvioletta, V., Setyawan, M. Y. H., & Saputra, M. H. K. (2020). Application of the Analytical Hierarchy Process (AHP) Method in Customer Satisfaction Assessment Based on Divisional Services. CV Tirta Kencana). Creative Industrial Archipelago.
Andari, D. P. T. A. (2022). The Influence of Leadership Ethics, Quality of the Accounting Information System, Function of the Supervisory Body, Level of Accounting Understanding, and Organizational Culture on the Quality of Financial Reporting at Village Credit Institutions in Blahbatuh District. http://eprints.unmas.ac.id/id/eprint/2107
Darmanto, S., L., & Wardaya, F. S. (2019). Environment-Based Strategy Orientation Mix Model in Accelerating MSME Performance Improvement. Deepublish.
Fahlevi, H., Mulyany, R., Indriani, M., Setiawan, D., & Ihsan, H. (2022). Book Series Contemporary Development of Accounting in Indonesia.
Febriyanti, G. A., & Wardhani, A. S. (2018). The Influence of Perception, Level of Education, and Socialization on the Implementation of SAK EMKM in MSMEs in the Surabaya City Area. Journal of Scientific Essays, 12(2), 112. https://doi.org/10.25181/esai.v12i2.1128 DOI: https://doi.org/10.25181/esai.v12i2.1128
Graphics, R. S. (2021). Implementing Regulations for the Job Creation Law in the Cooperative. MSME and Village BUM Sectors. Graphic Rays.
Hanifah, N. (2016). sociology of education (M. P. D. A. N. Aeni, Ed.). UPJ Sumedang Press.
I.A.A. (2016). Indonesian Accounting Association Financial Accounting Standards Board.
I.A.I. (2016). Financial Accounting Standards for Entities, Micro, Small and Medium. Indonesian Accounting Association Financial Accounting Standards Board.
Kusuma, I. C., & Lutfiany, V. (2019). Umkm Perceptions in Understanding Sak Emkm. Akunida Journal, 4(2), 1. https://doi.org/10.30997/jakd.v4i2.1550 DOI: https://doi.org/10.30997/jakd.v4i2.1550
Lutfillah, N. Q. (2021). Gayatri Majapahit Accountant. Peneleh Publishers.
Nurpin, I. S. (2021). Career Development Patterns for Librarians through Work Motivation and Technical Understanding of Functional Positions. Adab.
Parhusip, K., & Herawati, T. D. (2020). The Influence of Socialization of SAK EMKM, Education Level of Owners, Perceptions of MSME Actors, and Understanding of Accounting on the Implementation of SAK EMKM among MSMEs in Malang City. Brawijaya University FEB Student Scientific Journal.
Purnomo, A., & Adyaksana, R. (2021). Improving the implementation of SAK EMKM based on business perceptions and readiness of MSME actors. Journal of Business and Information Systems (e-ISSN, 3(1), 10–22. https://doi.org/10.36067/jbis.v3i1.90 DOI: https://doi.org/10.36067/jbis.v3i1.90
Rismawandi, R., Lestari, I. R., & Meidiyustiani, R. (2022). Quality of Human Resources, Perception of MSME Actors, Understanding of MSMEs. Socialization of SAK EMKM on the Implementation of SAK EMKM. Owner, 6(1), 580–592. https://doi.org/10.33395/owner.v6i1.608 DOI: https://doi.org/10.33395/owner.v6i1.608
Setiawan, M. F. (2021). Bogor Regency Proposes 421,525 Micro Business Actors to Become BPUM Recipient Program. https://megapolitan.antaranews.com/berita/152690/kabupaten-bogor-ajukan-421525-pelaku-usaha-mikro-jadi-program-penerima-bpum
Sholihin, M., Mukhzarudfa, & Tiswiyanti, W. (2020). Analysis of Factors That Influence the Implementation of Financial Accounting Standards in Jambi City. Jambi Accounting Review (JAR, 1(3), 297–309. https://doi.org/https://online-journal.unja.ac.id/JAR/ DOI: https://doi.org/10.22437/jar.v1i3.13623
Smith, A. (2016). Implementation of Waste Policy: The Influence of Socialization, Coordination and Control in Waste Management. Deepublish.
SoM, P. P. M. (2023). School of Management Inspiring Transformation.
Sugiyono. (2019). Quantitative, Qualitative, and R&D Research Methods. Alphabet.
Suryani, E. (2019). Concept Understanding Analysis? Two-tier Test as an Alternative. CV. Pillars of the Archipelago.
Susilowati, M., Marina, A., & Rusmawati, Z. (2021). The Influence of Socialization of SAK EMKM, Perceptions of MSME Actors, and Understanding of Accounting on the Application of SAK EMKM in MSME Financial Reports in the City of Surabaya. Sustainable, 1(2), 240. https://doi.org/10.30651/stb.v1i2.10654 DOI: https://doi.org/10.30651/stb.v1i2.10654
Wahyuni, E. D., Oktarina, K. B., & Leniwati, D. (2022). Monograph Portrait of MSME Taxpayer Compliance: Theory of Planned Behavior Approach. Muhammadiyah University of Malang.
Wildan, M. (2021). MSMEs are having capital difficulties, the government is ready to build a financial reporting system. https://news.ddtc.co.id/umkm-kejualan-modal-government-bisnis-bangun-sistem-pereport-keuangan-28529
Wulandari, D., & Arza, F. I. (2022). Factors that Influence the Implementation of SAK EMKM in Padang City MSMEs. Journal of Exploratory Accounting, 4(3), 465–481. https://doi.org/10.24036/jea.v4i3.535 DOI: https://doi.org/10.24036/jea.v4i3.535
