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All Journal Journal Dialectica (Journal of Accounting Research)
Aiyuni Ika Damayanti
Universitas Islam Negeri Sultan Syarif Kasim Riau

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FINANCIAL LITERACY, ACCOUNTING UNDERSTANDING, INFORMATIONTECHNOLOGY USAGE, SOCIALIZATION,AND GOVERNMENT SUPPORTPROGRAMS FOR THE IMPLEMENTATION OF SAK EMKM AMONG MSMES Aiyuni Ika Damayanti; Nelsi Arisandy
Journal Dialectica (Journal of Accounting Research) Vol. 1 No. 2 (2026): Dialectica : Journal of Accounting Research
Publisher : CV Visionary Raya Sakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67983/journaldialectica.v1i2.64

Abstract

Purpose: This study aims to analyze the influence of financial literacy, accounting understanding, information technology utilization, socialization, and government support programs on the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) among MSME actors in Pekanbaru City. Design/Methodology/Approach: This research employs a quantitative approach using primary data collected through questionnaires distributed to MSME actors in Pekanbaru City. The sampling technique used is purposive sampling. Data analysis is conducted using multiple linear regression to examine the effect of independent variables on the implementation of SAK EMKM. Findings: The results indicate that financial literacy, accounting understanding, information technology utilization, socialization, and government support programs have a positive and significant effect on the implementation of SAK EMKM. Simultaneously, these variables contribute significantly to improving the quality of financial reporting among MSMEs. Accounting understanding and information technology utilization are found to be the most dominant factors influencing SAK EMKM implementation. Research Implications: The findings provide practical implications for local governments, educational institutions, and related stakeholders in enhancing financial literacy, accounting competence, and digital transformation among MSMEs. Strengthening socialization programs and government assistance is essential to improve compliance with SAK EMKM and support sustainable MSME development.  
Co-Authors Nelsi Arisandy