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All Journal JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial eCo-Buss Jurnal Ilmiah Akuntansi Kesatuan International Journal of Finance Research International Journal of Community Service & Engagement Operations Research: International Conference Series Jurnal Locus Penelitian dan Pengabdian Jurnal Ilmiah Mahasiswa (JIMAWA) Journal of Artificial Intelligence and Digital Business Digital Business Tren Bisnis Masa Depan Innovative: Journal Of Social Science Research Journal of Accounting Inaba Inaba of Community Services Journal INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen
Febriyanti, Diah
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Aerospace Engineering Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : Jurnal Ilmiah Akuntansi Kesatuan

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The The Implementation of Accounting Standard for MSMEs: The Effect of Perception Accounting Understanding and Socialization Hamdani, Deni; Kosadi, Ferry; Febriyanti, Diah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3583

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are crucial to the national economy and possess substantial opportunities for ongoing development. Nonetheless, inadequate financial literacy hampers the creation of standardized financial records. This research aims to examine the execution of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and the effect of MSME participants' perceptions, accounting knowledge, and socialization on its execution. A quantitative method was applied utilizing descriptive and verification techniques. The study population included MSME participants from the handicraft sector registered with the Bandung City Cooperatives and MSMEs Office, with samples acquired proportionally using the Slovin formula. The research results indicate that MSME actors' perceptions do not have a significant effect on SAK EMKM implementation, accounting knowledge plays a substantial role, the socialization of SAK EMKM significantly influences it, and  accounting knowledge and socialization collectively affect the implementation of SAK EMKM. In conclusion, increasing awareness and social interaction is crucial in encouraging the adoption of SAK EMKM to improve MSME financial literacy.
Co-Authors Andre Suryaningprang Arief Yulianto Athallah, Squall Fikri Chaidir, Moehammad Ilham Dayona Ismail, Gurawan Ekanesia, Pratidina Febrianti, Risma Ferry Kosadi Firdaus, Muhammad Al Rizal Hakim Natigor Sipahutar, Dayan Hamdani, Deni Jauhary, Zakiyah Aulia Sabrina Hanifah Karunia Antika, E Landitha Lestari, Dinda Liana, Natalia Luahambowo , Nuryah Jasmine Melanie Melanie, Melanie Nur Sumawidjaja, Riyandi Octaviani, Vina Palupi Permata Rahmi Riyandi Nur Sumawidjaja Septiani, Rezy Christine Setiawati, Lutfi Situngkir, Siska Silvia M. Sugiantoro, Dwi Surachman Surjaatmadja Susila Nengsih, Santi Syarif , Devyanthi Syarif, Devyanthi Tjipto Sajekti Widjaya, Rizky Yoyo Sudaryo Zulfiqar, Mochammad