SKRIPSI AKS
Determinan Penerapan Sak Emkm Oleh Pelaku Umkm Di Kota Surakarta
ABSTRACT
This study aims to determine the effect of SAK EMKM socialization, education
level of MSME actors and length of business on the application of SAK EMKM by
MSME actors in the city of Surakarta. The variables used in this study as independent
variable are SAK EMKM socialization, education level of MSME actors dan length of
business, when the dependent variable in this study is the application of SAK EMKM
by MSME actors. The population in this study were MSME actors in the city of
Surakarta, with a sample of 100 respondents who were MSME actors in tha city og
Surakarta.
The analytical technique used in this study is descriptive statistical analysis to
obtain a comprehensive picture of the relationship between the independent variabel
and the dependent variable. Data processing was carried out using the multiple linier
regression analysis method with the help of the SPSS version 25 program. The test
result in the study showed that the socialization of SAK EMKM, (X1) and the education
level of MSME actors (X2) had a positive effect on the implementation of SAK EMKM
by MSME actors. While length of business (X3) did not affect the implementation of
SAK EMKM bu MSME actors.
Keyword : Socialization of SAK EMKM, Education Level of MSME Actors, Length of
Business, Application of SAK EMKM by MSME actors.
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