Meningkatkan penerapan SAK EMKM dengan persepsi usaha dan kesiapan pelaku UMKM

Rahandhika Ivan Adyaksana

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Financial Literacy and Behavior Accounting and Financial Management SMEs Development and Digital Marketing

Abstract

UMKM (Micro Small Medium Enterprises) plays an important role in developed countries, particularly in Indonesia, which works absorbing many workers to reduce the number of unemployment. This research aims to examine the effect on the application of accounting recording systems, accounting comprehensions, business perceptions, and UMKM preparedness in implementing SAK EMKM. The objects of the research are UMKM in Yogyakarta. The respondents were 120 UMKM owners. This study is using multiple regression analysis to examine the hypothesis. The research method uses purposive sampling under the criteria in UU No. 20 Tahun 2008 tentang Kriteria UMKM. The result indicates that the hypothesis of the accounting recording system and comprehensions does not affect the implementation of SAK EMKM. Meanwhile, the hypothesis of business perceptions and UMKM preparedness has significant positive effect on the implementation of SAK EMKM.

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2018Towards better understanding of determinants logistical factors in SMEs for cloud ERP adoption in developing economies 2014A consideration of organisational sustainability in the SME context 2019Implementasi SAK EMKM Sebagai Dasar Penyusunan Laporan Keuangan Usaha Mikro Kecil dan Menengah (UMKM)2018PERSEPSI PEMILIK DAN PENGETAHUAN AKUNTANSI PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) ATAS PENYUSUNAN LAPORAN KEUANGAN 2017Implementasi SAK ETAP dan Kualitas Laporan Keuangan UMKM terkait Akses Modal Perbankan 2014Exploring gender-related perceptions of SME success 2011Compliance with accounting standards by SMEs in transitional economies: evidence from Vietnam 2016Faktor-Faktor Penentu Tingkat Pemahaman Akuntansi

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