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All Journal Equivalent : Journal of Economic, Accounting and Management
Riyani Indriyani
Islamic Financial Institution Accounting Study Program, Universitas Sali Al-Aitaam, Bandung, West Java
Economics, Econometrics & Finance

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Effects Of Education Level and Accounting Understanding on SAK EMKM Financial Record-Keeping Among Tanjungmekar MSMEs Nia Kurniasih; Riyani Indriyani
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 2 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i2.2282

Abstract

Financial record-keeping based on SAK EMKM remains uneven among MSMEs in Tanjungmekar Village. This study examined the partial and simultaneous effects of education level and accounting understanding on financial record-keeping practices. Using a quantitative causal-associative design, data were collected from 68 MSME owners from a population of 217 registered businesses and analyzed with SPSS 29. Education level had no significant effect (B = 4.281; p = 0.081), whereas accounting understanding had a positive and significant effect (B = 1.219; beta = 0.625; p < 0.001). The model was significant (F = 35.551; p < 0.001) and explained 52.2% of the variance. The study contributes by distinguishing routine financial record-keeping as an initial accounting behavior from final financial-statement quality and by showing that domain-specific accounting capability is more closely associated with record-keeping than formal educational attainment in a rural MSME setting. Practically, the findings support periodic, hands-on accounting training focused on transaction recording, separation of personal and business finances, and simple financial-statement preparation, accompanied by continuous village-level mentoring.
Co-Authors Nia Kurniasih