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

Abstract

MSMEs, as a small-scale business activity, independent and operated by families or communities, are an essential part of the Indonesian economy and play a role in increasing the economic growth of society by creating new jobs that reduce unemployment and poverty in Indonesia. This study aimed to analyze and re-discuss various studies related to the determinant factors that influence MSMEs in Indonesia in implementing Micro, Small, and Medium Entity Financial Accounting Standards (SAK-EMKM) using a Systematic Literature review (SLR). The research data were obtained from Google Scholar in 2018-2022, and 62 articles were used as data sources to be examined in more depth. The results of this research indicate that the quality of human resources, level of education, educational background, understanding of accounting, perceptions of MSME actors, organizational culture, MSME size, business age, socialization, and provision of information are determinant factors that influence the implementation of SAK-EMKM.

Pengaruh Ukuran Usaha, Pendidikan, Informasi, Sosialisasi pada Pemahaman UMKM terhadap Laporan Keuangan EMKM

“…Hal ini bertentangan dengan temuan sebelumnya oleh (Adino, 2019;Purwaningsih & Tjahjono, 2018), (Sari et al, 2023), (Sulistyawati, 2020) dan (Fadhila, 2023) yang menemukan adanya korelasi antara tingkat pendidikan dengan pemahaman atau kualitas laporan keuangan UMKM. Penelitian (Wulandari & Agustina, 2022) dan (Suastini & Dewi, 2018) penelitian tersebut menegaskan bahwa pendidikan, besar kecilnya usaha, serta pemberian wawasan dan sosialisasi memiliki dampak yang positif terhadap penerapan UMKM dalam menyusun laporan finansial yang sesuai dengan SAK EMKM.…”