Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi, dan Skala Usaha Terhadap Persepsi Pelaku UMKM tentang Pentingnya Pelaporan Keuangan Berdasarkan SAK EMKM Di Kabupaten Magetan
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Institusion
Universitas Muhammadiyah Ponorogo
Author
Lestari, Dewi
Subject
HB Economic Theory
Datestamp
2023-09-13 01:12:29
Abstract :
Micro, Small and Medium Enterprises (MSMEs) play a major role in the Indonesian economy. MSMEs have a lot to contribute to economic growth. The success of a business cannot be separated from the role of financial reports in making economic decisions. MSMEs can use SAK EMKM as the applicable accounting standard in making financial reports. This research was conducted to determine the influence of education level, understanding of accounting, and business scale on the perception of MSME actors regarding the importance of financial reporting based on SAK EMKM in Magetan Regency because research in the field found a lack of awareness of the importance of financial reporting based on SAK EMKM. The research uses quantitative methods. The sample used applied the solvin method with results of 100 MSMEs. The sampling technique uses proportional stratified random sampling with the number of samples divided based on business scale (micro, small and medium). This research data is primary data obtained from questionnaires answered by respondents who already have a Business Identification Number (NIB). The results of this research partially have a significantly positive effect on the level of education and understanding of accounting on the perception of MSME actors regarding the importance of financial reporting based on SAK EMKM, and business scale has no effect on the perception of MSME actors. Meanwhile, simultaneously the level of education, understanding of accounting, and business scale have a significant influence on the perception of MSME actors regarding the importance of financial reporting based on SAK EMKM. Keywords: Level of Education, Understanding of Accounting, Business Scale, Perception of MSME Players
Micro, Small and Medium Enterprises (MSMEs) play a major role in the Indonesian economy. MSMEs have a lot to contribute to economic growth. The success of a business cannot be separated from the role of financial reports in making economic decisions. MSMEs can use SAK EMKM as the applicable accounting standard in making financial reports. This research was conducted to determine the influence of education level, understanding of accounting, and business scale on the perception of MSME actors regarding the importance of financial reporting based on SAK EMKM in Magetan Regency because research in the field found a lack of awareness of the importance of financial reporting based on SAK EMKM. The research uses quantitative methods. The sample used applied the solvin method with results of 100 MSMEs. The sampling technique uses proportional stratified random sampling with the number of samples divided based on business scale (micro, small and medium). This research data is primary data obtained from questionnaires answered by respondents who already have a Business Identification Number (NIB). The results of this research partially have a significantly positive effect on the level of education and understanding of accounting on the perception of MSME actors regarding the importance of financial reporting based on SAK EMKM, and business scale has no effect on the perception of MSME actors. Meanwhile, simultaneously the level of education, understanding of accounting, and business scale have a significant influence on the perception of MSME actors regarding the importance of financial reporting based on SAK EMKM. Keywords: Level of Education, Understanding of Accounting, Business Scale, Perception of MSME Players
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