Image of FAKTOR - FAKTOR YANG MEMPENGARUHI PEMAHAMAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH (SAK EMKM) PADA UMKM DI KARTASURA

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FAKTOR - FAKTOR YANG MEMPENGARUHI PEMAHAMAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH (SAK EMKM) PADA UMKM DI KARTASURA

ABSTRACT

Micro, small and medium enterprises (MSMEs) are people's economic
activities that stand alone and are small scale and managed by a group of people
or families. MSMEs greatly influence the national economy, because they can
absorb the very high number of unemployed and contribute to Gross Domestic
Product (GDP). The aim of this research is to determine the influence of the
recording system, level of education, educational background, as well as
information and outreach on MSMEs' understanding of the Financial Accounting
Standards for Micro, Small and Medium Entities (SAK EMKM).
This research uses a quantitative approach using primary data. The
population in this study were MSMEs in Kartasura, totaling 100 MSMEs. This
research involves four variables, namely the recording system, education level,
educational background, as well as information and socialization as independent
variables, and understanding of Micro, Small and Medium Enterprises regarding
SAK EMKM as the dependent variable. This research uses Multiple Linear
Regression.
The results of this research show that the recording system variable has a
positive effect on MSMEs' understanding of SAK EMKM, the level of education has
a positive effect on MSMEs' understanding of SAK EMKM, educational background
has a positive effect on MSMEs' understanding of SAK EMKM, information and
socialization has a positive effect on MSMEs' understanding of SAK EMKM .
Key words: recording system, education level, educational background,
information and outreach, understanding of MSMEs

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 IST f 24
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 97 Halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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