Pengaruh Pemahaman Akuntansi Terhadap Implementasi SAK EMKM (Survei pada UMKM Kuliner di Kota Bandung)

Abstract

Tujuan penelitian yang dilakukan ini adalah menganalisis pengaruh pemahaman akuntansi terhadap implementasi SAK EMKM. Populasi yang dipilih dalam penelitian ini adalah UMKM kuliner yang berada di Kota Bandung. Sampel pada penelitian ini menggunakan teknik convenience sampling sehingga diperoleh sebanyak 60 UMKM Kuliner. Dalam penelitian ini digunakan metode analisis regresi sederhana dengan SPSS 20. Hasil penelitian memberikan bukti bahwa pemahaman akuntansi semakin baik maka implementasi SAK EMKM semakin baik

The Effect of Accounting Knowledge and Education Level on MSME Performance with the Application of Accounting Information Systems and Understanding of SAK EMKM as Intervening Variables

“…Many of them also still use manual and simple recording of financial reports. Thus, the findings of this study might undermine earlier studies done by (Alayubi & Triyanto, 2022;Jabat, 2022;Novatiani et al, 2023). • Evidence supporting the fifth hypothesis: The utilization of accounting information systems is positively and significantly influenced by accounting expertise.…”

“…Because accurate and thorough financial reports are one of the requirements for receiving a capital loan. Thus, the findings of this investigation might support undermining earlier work done by (Alayubi & Triyanto, 2022;Jabat, 2022;Novatiani et al, 2023). • Accounting knowledge has a favorable and considerable impact on how accounting information systems are used, supporting the fifth hypothesis.…”

“…The greater the degree of accounting knowledge of an MSME actor, the greater their understanding of SAK EMKM (Novatiani et al, 2023). Because they will be encouraged by their accounting skills to handle their financial accounts in compliance with recognized rules like SAK EMKM.…”

THE INFLUENCE OF OWNERS' PERCEPTIONS ON THE PURPOSE OF FINANCIAL REPORTS AND UNDERSTANDING OF ACCOUNTING ON THE QUALITY OF MSME FINANCIAL REPORTS (Study of MSMEs in North Cikarang District)

“…He must understand all the about accounting process and can create a financial statement based on the principles and standards for preparing financial statements (Mujianti et al, 2022). There are several indicators in accounting understanding according to (Novatiani et al, 2023): a. Understanding of financial statement preparation b.…”