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All Journal Asas: Jurnal Sastra PAUD Lectura: Jurnal Pendidikan Anak Usia Dini JURNAL PEMBELAJARAN DAN MATEMATIKA SIGMA (JPMS) CIVITAS (JURNAL PEMBELAJARAN DAN ILMU CIVIC) JESS (Journal of Education on Social Science) JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Riset dan Pengabdian Masyarakat Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam (JURRIMIPA) KOHESI: Jurnal Pendidikan Bahasa dan Sastra Indonesia Jurnal Riset Rumpun Agama dan Filsafat Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Katalisator Jurnal KeFis : Jurnal Kesehatan dan Fisioterapi Journal of Contemporary Islamic Primary Education International Journal of Economic Research and Financial Accounting Jurnal Intelek Dan Cendikiawan Nusantara PESHUM Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
Siti Zahara
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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The Effect of SAK EMKM Implementation on the Accuracy of Financial Statements Samaria Simangunsong; Mira Agustia; Siti Zahara; Olivia Deslovita Ginting; Irawan
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.88

Abstract

This study aims to determine the effect of EMKM SAK implementation on the accuracy of financial statements in Deli. The background of this study is based on the importance of accurate financial statements for business continuity, especially in terms of decision making and access to financing. However, there are still many businesses that have not implemented accounting standards appropriately in financial management. This study uses a quantitative approach with a survey method through the distribution of questionnaires, and the data is analyzed using the Partial Least Squares - Structural Equation Modeling (PLS-SEM) method with SmartPLS 4 software. The results of the study show that SAK EMKM has a positive and significant effect on the accuracy of financial statements. This finding confirms that improving understanding of accounting standards encourages the creation of accurate, reliable, and accountable financial reports. These results are important as a basis for SMES development policy making.
Co-Authors Ali Akbar Ritonga Andi Anis Safitri Asrizal Asrizal Chairil Akhyar Christy Chirona Veronika Cinta Febby Dewita Devi Wahyu Ramadhani Dimas Ridho Dini Hariyati Adam Efi Brata Madya Eko Hary Pudjiwati Ellyta Aizar Elysa Rohayani Hsb Fitri Yani Freddy Tua Musa Panggabean Galih Supraja Ginting, Yuli Sartika Happy Glory Maritoma Hasan Albashri Indah Sari Indri Wahyuni Irawan Juliani Junita Junita Karnisa Maharani Kartika Nadila Putri Kartika Sari Khosi'in Marni Safitri Masitah, Widya Mila Nirmala Sari Hasibuan Mira Agustia Mudinillah, Adam Muh. Adiwena Muhammad Hafiz Reza Muhammad Khoirul Ritonga Muhammad Rizky Pratama6 Nadia Nadia Nova Amalia Nunung Febriany Sitepu Nur Amelia Nur Azizah Nur Indah Mansyur Nurjannah Nurmayani Nurmayani Nurul Chairiyah Olivia Deslovita Br, Ginting Olivia Deslovita Ginting Putri Julanda Ardica Putri Khairi Izwani Putri Rahma Dania Rahmad Ellen Herdiansyah Rahmayeni Rahmayeni Riski Nur Anggraeni Ristati Rohani Rohani Samaria Simangunsong Shofy Widya Sari Syamsir T. R. Pangaribuan Taufik Titik Ismandari Toni Toni Tria Nur Amanda Wellia, Diana Vanda Winda Kustiawan Yulizar Yusuf Zilfa Zilfa Zulfan