The Influence of Perceptions of MSME Actors and SAK EMKM Socialization on Implementation of SAK EMKM-Based Financial Statements (Survey on UMKM Trade Business Unit in Bandung City)

Authors

  • Syafdinal

Abstract

The study was aimed at finding out how the influence of the perception of MSME actors and the
socialization of SAK EMKM on Implementation of SAK EMKM-based financial reports at trading business
units in the city of Bandung. The research method is descriptive and verification methods. The sampling
technique is non-probability sampling with purposive sampling method, and by using the Slovin formula.
The sample in this study amounted to 69 trading business units. The analytical method used in this research
is multiple linear regression analysis at a significance level of 10%. Analyzed data using the Statistical
Package for Social Sciences (SPSS) Ver25.00. The results of the research partially and simultaneously show
that the perceptions of MSMEs actors and the SAK EMKM socialization have an effect on Implementation
of SAK EMKM-based financial reports in MSMEs. The perception of MSME actors and the SAK EMKM
socialization in contributing to the effect of Implementation of SAK EMKM-based financial reports was
62.1%, the remaining 37.9% was influenced by other factors.

Published

2020-10-15

Issue

Section

Articles