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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Indonesian Economy and Business Jurnal Akuntansi Aktual Jurnal Riset Akuntansi dan Keuangan JAF- Journal of Accounting and Finance eCo-Buss Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Pasundan International of Community Services Journal (PICS-J) Jurnal Widya JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Economic Reviews Journal Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research Journal of Accounting Inaba Inaba of Community Services Journal International Journal of Humanities, Law, and Politics
Ferry Kosadi
Universitas Indonesia Membangun
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Public Health Social Sciences Other

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Journal : Jurnal Widya

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PENGARUH PEMAHAMAN AKUNTANSI, SOSIALISASI SAK EMKM DAN PERSEPSI PELAKU UMKM TERHADAP PENERAPAN SAK EMKM Khoirunnisa, Nabila; Kosadi, Ferry
JURNAL WIDYA Vol. 6 No. 1 (2025): Jurnal Widya (April 2025)
Publisher : Akademi Manajemen Informatika dan Komputer Widya Loka Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54593/awl.v6i1.442

Abstract

This study aims to analyze the effect of accounting understanding, socialization of SAK EMKM, and perceptions of MSME actors on the application of SAK EMKM in MSMEs in Coblong District, Bandung City. The research method used is quantitative method with data collection techniques using a questionnaire. The population in this study were MSME players operating in the Coblong District area of Bandung City, totaling 98 business units, with sampling techniques using Non-Probability Sampling through a saturated sampling approach. Data analysis techniques using multiple linear regression analysis. The results showed that: (1) Accounting understanding has a significant positive effect on the application of SAK EMKM with a regression coefficient of 0.453; (2) Socialization of SAK EMKM has a significant positive effect on the application of SAK EMKM with a regression coefficient of 0.747; (3) Perceptions of MSME actors have a significant positive effect on the application of SAK EMKM with a regression coefficient of 0.360. Simultaneously, the three independent variables have a significant effect on the application of SAK EMKM with an R Square value of 0.878 or 87.8%.
Co-Authors Aprilia, Elsa Apriliyani, Suci Aulia, Puji Suci Chandra Jaya, Rama Deni Hamdani Devyanthi Syarif Eleanor, Edelweiss Febriyanti, Diah Gita Cahyani, Ariani Hamdani, Deni Kartika Berliani Kasir Kasir Khoirunnisa, Nabila Kinaya, Cyntia Octavia Lena Purba, Dhonna Mentari, Mei Linda Muhammad Iqbal Alamsyah Rama Chandra Jaya Rezki Fauziani, Viera Ridwan Salza Adzri Arismutia Suselo, Intan Vina Merliana Wajib Ginting Wajib Ginting Zakaria, Rizki Muhammad