This study aims to analyze the factors that influence the perception of MSME entrepreneurs regarding the importance of SAK EMKM-based financial statements. These factors include the level of education, utilization of information technology, length of business, turnover and provision of information and socialization of SAK EMKM. The data used in this study was obtained from a questionnaire. The population in this study was furniture SMEs in Jepara Regency. Determination of the sample used quota sampling so that 75 furniture SMEs were selected in Jepara Regency. The data analysis tool used is multiple linear regression analysis. The results showed that the level of education, utilization of information technology and length of business did not affect the perception of MSME entrepreneurs regarding the importance of SAK EMKM-based financial statements. However, the turnover and the provision of information and socialization of SAK EMKM had a positive effect on the perception of MSME entrepreneurs regarding the importance of EMKM-based SAK financial statements in furniture SMEs in Jepara District.

PENGANTAR Resensi atau ulasan dapat membantu pembaca memahami suatu tulisan lebih baik, cepat dan mendalam. Salah satu jenis resensi yaitu resensi artikel. Resensi artikel dalam tulisan ini akan mengulas beberapa tulisan Agung Purnomo terkait wirausaha yang dipublikasikan oleh Institut Teknologi Kreatif Bina Nusantara Malang atau ITK BINUS Malang. AGUNG PURNOMO Agung Purnomo adalah salah satu penulis dan dosen produktif di Indonesia. Ia lahir dan besar di Sidoarjo, Jawa Timur. Semenjak menjadi dosen, ia mulai giat dalam menulis publikasi. Karya-karyanya pernah dimuat di beberapa penerbit nasional, seperti :

Resensi Puisi Kontemplasi Kreasi Agung Purnomo mengulas beberapa puisi karya Agung Purnomo yang diterbitkan secara nasional.