Persepsi Umkm Dalam Memahami Sak Emkm

Kusuma, Indra Cahya; Lutfiany, Via

doi:10.30997/jakd.v4i2.1550

Cited by 34 publications

(51 citation statements)

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“…Pemberian Informasi Dan Sosialisasi SAK EMKM Pemberian informasi dan sosialisasi mengenai SAK EMKM adalah usaha yang perlu dilakukan oleh IAI (Ikatan Akuntan Indonesia) ataupun lembaga-lembaga yang terkait yang mempunyai tujuan untuk memberi pengetahuan serta arahan kepada UMKM tentang informasi dalam SAK EMKM tersebut. Variabel ini diukur dengan skala likert 1-5 dengan mengadopsi butir-butir pertanyaan dari penelitianKusuma dan Lutfiany (2018). Adapun indikator-indikator pemberian informasi dan sosialisasi SAK EMKM adalah: 1.…”

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Analisis Faktor-Faktor Yang Mempengaruhi Persepsi Pengusaha Umkm Terhadap Laporan Keuangan Berbasis Sak Emkm

Silvia¹,

Azmi²

2019

bisnisekonomi

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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.

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Analisis Faktor-Faktor Yang Mempengaruhi Persepsi Pengusaha Umkm Terhadap Laporan Keuangan Berbasis Sak Emkm

Silvia¹,

Azmi²

2019

bisnisekonomi

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“…SAK EMKM Socialization is the provision of information or training related to IFRSs EMKM provided by parties related to the socialization of SAK EMKM, As the Department of Cooperatives and MSME, Indonesian Accountants Association (IAI), training institutes, as well as higher education institutions. Research conducted Kusuma (2018) states that socialization EMKM SAK is a factor that can support the application of IFRSs EMKM by the owners of MSMEs.…”

Section: Socialization Of Sak Emkmmentioning

confidence: 99%

“…This accounting understanding factor is important in implementing SAK EMKM, if the owners of MSME understand the importance of financial reports that are in accordance with standards, they will support the process of implementing this SAK EMKM. Research conducted by Kusuma (2018) states that the most dominant factor affecting the application of SAK EMKM is the accounting understanding factor.…”

Section: Accounting Understandingmentioning

confidence: 99%

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Factors affecting the implementation of financial accounting standards for MSMEs with environmental uncertainty as moderating variables

Wulandari

Sutrisno²,

Abdul³

2020

IJRBS

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This study aims to test and provide empirical evidence regarding the effect of perceived usefulness, perceived ease of use, socialization of SAK EMKM, understanding of accounting, level of education about the intention of implementing SAK EMKM by MSME owners with environmental uncertainty as a moderating variable. This study has some effect relationship pattern variable against another, either directly or through other variables as moderation. The results showed that perceived usefulness, perceived ease of use, and understanding of accounting had an effect on the intention to apply SAK EMKM, while the socialization of SAK EMKM and the level of education had no effect on the intention to apply SAK EMKM. The results of the moderating variable test show that environmental uncertainty cannot moderate the perceived usefulness, perceived convenience, socialization of SAK EMKM, understanding of accounting, and the level of education in the application of SAK EMKM.

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“…Among them are: (1) SAK-EMKM socialization [14], [15]; (2) the owner's education level [14], [15]; (3) the perception of MSMEs owners [14]; (4) the comprehension of accounting [14]; (5) does not separate personal and business money [15]; (6) lack of human resources with sufficient financial accounting standards knowledge [15]; (7) age of the owner or manager of the MSME [15]; and (8) the number of MSME transaction activities [15]. The various variables that influence the implementation of SAK-EMKM, accounting comprehension was the most dominant variable [14]. Several studies have discussed the accounting comprehension of MSMEs, among others, the results are mentioned below.…”

Section: Introductionmentioning

confidence: 99%

Measuring MSMEs’ Accounting Comprehension for Education of Financial Accounting Standard for MSMEs

Agustina¹,

Nurcahyo²,

Ermalina³

et al. 2021

Proceedings of the 2nd Annual Conference on Education and Social Science (ACCESS 2020)

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One of the few obstacles that often encountered in MSMEs is the lack of attention to financial accounting. This is due to the lack of accounting knowledge. Therefore, accounting education is important so that MSMEs can prepare financial reports in conformance with Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM). This preliminary study measures the level of accounting comprehension, looks for the factors that influence it, and provides recommendations for designing accounting education for MSMEs. These recommendations are the novelty of this research. The analysis was carried out using three approaches. The descriptive analysis used graphs and proportion values. The comparative analysis used Mann-Whitney and Kruskal-Wallis difference tests. And multiple regressions were carried out to perform associative analysis. The results of the analysis show that MSMEs have a very low comprehension of accrual-based cash and fixed asset depreciation. Also, it was found that MSMEs that have been in business for more than 5 years have a better comprehension of accounting than those for less than 5 years. Recommendations given include: (1) Prioritizing MSMEs with a business duration of more than 5 years in the early stages of education; (2) Focus on accounting aspects with low comprehensions, such as accrual basis assumptions, adjustments, depreciation, financial statement components, accrued expenses, and unearned income; and (3) Repeating the materials with good comprehension, accompanied by sufficient examples.

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Persepsi Umkm Dalam Memahami Sak Emkm

Cited by 34 publications

References 0 publications

Analisis Faktor-Faktor Yang Mempengaruhi Persepsi Pengusaha Umkm Terhadap Laporan Keuangan Berbasis Sak Emkm

Analisis Faktor-Faktor Yang Mempengaruhi Persepsi Pengusaha Umkm Terhadap Laporan Keuangan Berbasis Sak Emkm

Factors affecting the implementation of financial accounting standards for MSMEs with environmental uncertainty as moderating variables

Measuring MSMEs’ Accounting Comprehension for Education of Financial Accounting Standard for MSMEs

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