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All Journal Journal of Accounting Science SEIKO : Journal of Management & Business Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal AKURASI: Jurnal Riset Akuntansi dan Keuangan JURNAL MUTIARA AKUNTANSI Performance : Jurnal Bisnis dan Akuntansi Jurnal Riset Akuntansi Politala Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Jurnal Ekonomika Manajemen Dan Bisnis Akurasi
Arimurti, Trias
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Gorontalo Accounting Journal

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Faktor-Faktor Yang Mempengaruhi Implementasi SAK EMKM Pada Usaha Mikro, Kecil, dan Menengah Arini, Arini; Isyanto, Puji; Arimurti, Trias
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.3532

Abstract

The aim of this research is to determine the factors that influence the implementation of SAK EMKM among MSMEs in East Karawang District, including understanding of accounting, level of education and use of information technology. The method in this research is a quantitative method of primary data resulting from distributing questionnaires. This research hypothesis was tested using multiple linear regression analysis with the SEM EViews version 12 program, the sampling technique was purposive sampling. The results of this research show that the accounting understanding variable influences the implementation of SAK EMKM, the education level variable influences SAK EMKM and the variable use of information technology influences the implementation of SAK EMKM. The variables understanding accounting, level of education and use of information technology jointly influence the implementation of SAK EMKM. This research helps contribute to the field of financial accounting, especially in MSMEs, by revealing empirical evidence that understanding accounting, level of education and use of information technology can implement SAK EMKM in MSMEs in East Karawang District.
Co-Authors Aatriani, Devi Arini Arini Astriani, Devi Aulia, Aulia Nur Endayani Fitriana, Avincennia Vindy Fitriyah, Nurindah Salma Hoerunisa, Tiva Imas Marsipah, Siti Imroatul Fatihah, Dhea Isyanto, H. Puji Lilis Lasmini Lukita, Carolyn Mutmainah, Muti Siti Nasihin, Ihsan Nida Fiya Umaini Nur Endayani, Aulia Patmawati, Nurhani Purwandari, Dian Sabaruddin Sabaruddin Saepulloh, Muhammad Salsabila, Fadia Septiawati, Rohma Sihabudin Sihabudin, Sihabudin Slamet Wahyudi Suryani, Sevi Indah Widya, Aishah Yanti Yanti Yuniar, Fira