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Situmorang, Dokman Marulitua
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Journal : Journal Of Business, Finance, and Economics (JBFE)

 1 
Pengaruh Pengetahuan Akuntansi, Tingkat Pendidikan, Motivasi Kerja, dan Pengalaman Kerja terhadap Kemampuan Membuat Laporan Keuangan UMKM Berdasarkan SAK EMKM di Kota Medan Benny Rojeston Marnaek Nainggolan; Dokman Marulitua Situmorang; Dimas Alberto Zandroto; Eva Lina Gultom
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 1 (2025): Juni : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i1.6557

Abstract

This research aims to determine and analyze the influence of Accounting Knowledge, Education Level, Work Motivation, and Work Experience on the Preparation of Financial Statements for UMKM. Based on SAK EMKM, this is because there are still many UMKM entrepreneurs in Medan City who have not yet prepared financial statements in accordance with the SAK EMKM standards. This research is a type of quantitative research. In the data collection required for this research, a research questionnaire was used, which was distributed to UMKM traders. All the respondents in this study are micro-business operators in the city of Medan. This study uses purposive sampling technique as the sampling method. The total sample used amounted to 95 micro enterprises. The data analysis technique used in this study is multiple linear regression analysis with the aid of SPSS software. The results of the analysis from this study indicate that the variables of Accounting Experience and Work Experience have a positive and significant impact on the preparation of financial statements based on SAK EMKM, while the Level of Education and Work Motivation do not have a positive impact.
Co-Authors Adinugroho, Suryo Al-Afgani, Faisal Jamaludin Albert Yansen Amin As’adi Andreas Aris Eko Mulyono Ayu Natalia Siagian Benny Rojeston Marnaek Nainggolan Benny Rojeston Marnaek Nainggolan Benny Rojeston Marnaek Nainggolan br Ginting, Nisya Elly Aprina br Tarigan, Putri patresia Cahyani, Anggun Dahoklory, Junengsi Carli Dewi Yuliyanti Dewi, Inneke Silvia Dimas Alberto Zandroto Djong, Alexander Mario Retto Eni Duwita Sigalingging Eri Pratama Eva Lina Gultom Fennyenti, Fennyenti Freitas, Jorge Ribeiro Gumbo, Lilian Handayani, Rina Nurul Handriman Jamain, Tries Hapsari, Veneranda Rini Helena Lestari Sibuea Helmina Putri Bungsu Herawati, Mira Indradew, Indradew Indradewi Indria, Dwihanna Santri Jocelyn, Nadia Lawrence, Kellyvani Mahadi, Wimbo Manalu, Naomi Mardhiyah, Najla Ainal Meliana Meliana Muhammad Yusuf Muhoyi, Edgar Mvura, Brendon Nainggolan, Benny Rojeston Marnaek Natasha, Felicia Nugroho, Truli Oktavia Marpaung Pakniany, Yamres Panjaitan, Angelina Kisfiyani Pratama, Eri Putri, Diana Eka Ramlan Am Silitonga Rika Dorlina Siahaan Rissa Ayustia Rony, Zahara Tussoleha Ryani Dhyan Parashakti Salouw, Elvis Santoso, Ferry Setio, Klara Simarmata, Dameria Simon, Chosani Tesalora Veronika Sinaga Tries Handriman Jamain Usman Usman, Yohanes Veneranda Rini Hapsari Wahyudi Wahyudi Widiastuti, Ina Windy Winata Wulandari, Siska Devi Yuli Rahmawati