Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Adelya Herdiningtyas
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Pekajangan Pekalongan,
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analisis Penerapan SAK EMKM pada UMKM Bidang Fashion di Kota Pekalongan Adelya Herdiningtyas; Usamah Usamah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 10 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i10.13427

Abstract

This study aims to analyze the influence of educational background, information technology understanding, business age, business size, socialization, and human resources on the implementation of SAK EMKM (Financial Accounting Standards for Micro, Small, and Medium Entities) among fashion MSMEs in Pekalongan City, both partially and simultaneously. A quantitative approach was employed, utilizing primary data collected through questionnaires. The study population consisted of 2,335 fashion MSMEs in Pekalongan City, with a sample of 95 respondents selected using random sampling and the Slovin formula. Data analysis was conducted using multiple linear regression with the aid of SPSS. The results indicate that information technology understanding, business age, socialization, and human resource competence influence the implementation of SAK EMKM among MSMEs, whereas educational background and business size do not.
Co-Authors Usamah Usamah