Implementasi SAK Entitas Mikro Kecil dan Menengah di UMKM Kota Banjarmasin

Abstract

This study aimed to analyze the effect of education level, the understanding of accounting, the understanding of information technology, as well as socialization and training on the implementation of EMKM Financial Accounting Standards (SAK) on MSMEs in Banjarmasin, with a population of 37,540 MSMEs. In order to determine the sample, the Slovin formula was used and obtained 100 heads of MSMEs as respondents. Using multiple regression analysis tools, the results of this study indicated that the understanding of accounting and understanding of information technology had a positive and significant impact on the implementation of EMKM Financial Accounting Standards (SAK). Meanwhile, education level and socialization and training had no significant influence on the implementation of EMKM Financial Accounting Standards (SAK).

Systematic Literature Review: Faktor Determinan Implementasi Sak-Emkm Pada Umkm Di Indonesia

“…Hal ini seirama dan konsisten dengan riset Janrosl (2018), Kusuma & Lutfiany (2018), Adino (2019), Mubiroh & Ruscitasari (2019), Adryant & Rita (2020), Kautsar & Rejeki (2020), Parhusip & Herawati (2020), Pertama & Sutapa (2020), Sholihin et al (2020), Mutiari & Yudantara (2021), Mattoasi et al (2021), Susilowati et al (2021), Tanmaela & Mujennah (2021), Mardiana et al (2021), Andari et al (2022), Winarso & Kustinah (2022), Astuti et al (2022), Wulandari & Arza (2022), Wulandari & Agustina (2022), Dona & Nafsiah (2022), Nurhayati et al (2022), Santri & Rahmadoni (2022), Louvenia et al (2022), Solissa & Turot (2022), Santri & Rahmadoni (2022), dan Gustiani (2022) mendapati bahwa sosialisasi dan pemberian informasi SAK EMKM memberikan pengaruh positif signifikan terhadap implementasi dan penerapan SAK EMKM dalam penyajian laporan keuangan UMKM. Sedangkan riset yang dilaksanakan oleh Febriyanti & Wardhani (2018), Sulistyawati (2020), Wulandari et al (2020), Agustina et al (2020), Anjani & Saharsini (2022), Ruwanti et al (2022), Nuryaningsih & Kaukab (2022), dan Rismawandi et al (2022) mendapati sosialiasi dan pemberian informasi tidak berdampak pada ...…”