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All Journal JURNAL AKUNTANSI DAN AUDITING Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Dinamika Akuntansi Rekayasa: Jurnal Penerapan Teknologi dan Pembelajaran Accounting Analysis Journal Economic Education Analysis Journal Jurnal ASET (Akuntansi Riset) Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) SENTRALISASI Bisma: Jurnal Bisnis dan Manajemen Owner : Riset dan Jurnal Akuntansi ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Unram Journal of Community Service (UJCS) Jurnal Akuntansi AKUNESA Prosiding Seminar Nasional Pengabdian Kepada Masyarakat NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Accounting Analysis Journal Jurnal Abdi Negeri
Niswah Baroroh
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : SENTRALISASI

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Behavioral and Organizational Drivers of SAK EMKM Adoption In MSMEs Rizkyana, Fitrarena Widhi; Baroroh, Niswah; Welasih, Nitis
SENTRALISASI Vol. 15 No. 2 (2026): May
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v15i2.5422

Abstract

The Execution of Financial Accounting Standards (SAK EMKM) is important for the credibility and reliability of financial statements. However, only about 1.49% of MSME actors in Pemalang are receiving guidance from the local government. It indicates the need to examine determinants influencing its implementation. The focus of the current investigation is the interaction of accounting understanding, perceived usefulness, and the socialization of SAK EMKM, with business readiness as a moderator. Primary data were collected, and 114 MSME owners/managers in Pemalang Regency were selected through purposive and snowball sampling. Partial Least Squares Structural Equation Modeling (PLS SEM) was used to analyze the data, and SmartPLS 3.0 was used to conduct model testing. The developed model explained 71% of the variance in SAK implementation. The main findings of the study were that understanding accounting, perceived usefulness, and the socialization of SAK EMKM positively contributed to its implementation. However, business readiness has not moderated the relationship between accounting knowledge, perceived usefulness, and the socialization of SAK EMKM during its implementation. The research findings indicate that behavioral and perceptual factors are more important than structural factors in explaining MSMEs' adoption of the SAK EMKM. Implementation of this standard is driven more by the level of understanding and perceived usefulness than by formal business readiness. In practice, these research findings empower regulators and the government to strengthen structured outreach and technical assistance to enhance the broader potential for implementation of the SAK EMKM. 
Co-Authors Agus Wahyudin Ahmad Roziqin, Ahmad Airyq, Irnin Miladdyan Amal, Muhammad Ihlashul Arini Syafaah Bramanda Maulana Budi Prasetiyo Budi Prasetiyo, Budi Dwi Cahyaningdyah Elvi Rahmi Heri yanto Heri Yanto Indah Anisykurlillah Indah Fajarini Indah Fajarini Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Kurniawan, Ichsan Luthfi, Muhammad Fikri Maharani, Fifi Setya Mei Lina Meilani Intan Pertiwi Meldica Widya Ningrum Muhammad Ihlashul Amal Muhammad Khafid Ningrum, Meldica Widya Nur Anita Pasaribu, Nia Abellia Pertiwi, Meilani Intan Puji Harto Puteri, Alyafira Salsabila Rizkiana, F. R.W. Rizkyana, Fitrarena Widhi Satriawan, Andhika Setiyaningrum, R. Shanty Oktavilia Sholikhah, Zahrotus Sri Utami Tiara Dwi Lestari Welasih, Nitis