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Alistraja Dison Silalahi
Universitas Muslim Nusantara Al-Washliyah
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Journal : AJCD

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The behavior of SMEs in Implementation of financial accounting standards for SMEs to increase performance Debbi Chyntia Ovami; Rangga Pangestu; Alistraja Dison Silalahi; Ratna Sari Dewi
AMCA Journal of Community Development Vol. 3 No. 1 (2023): AMCA Journal of Community Development
Publisher : AMCA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51773/ajcd.v3i2.203

Abstract

SMEs are one of the driving forces of the Indonesian economy with abundant resources that have not been fully utilized. The role of SMEs is very important, so it must be considered how to improve the performance of these SMEs, namely through financial reports, the main problem in developing these businesses is financial management. SMEs are not yet aware of the importance of financial statements in a company because of limited information and knowledge about accounting. In the era of society 5.0 is a new era, where SMEs must be able to seize the golden opportunities to improve their business performance. To overcome the challenges, SMEs must make financial reports in accordance with the applicable financial accounting standards. With financial reports, SMEs can measure business performance and can be used as a basis for banks to assess the feasibility of SMEs. Based on these conditions, the purpose of this study is to analyze the behavior of SMEs towards the interest in implementing financial accounting standards for SMEs in improving their business performance. There are four factors that determine the interest of SMEs in implementing financial accounting standards for SMEs, namely performance expectancy, effort expectancy, facilitating conditions and social influence. The results of the study show that performance expectations and support have a positive and significant effect on the intention to implement SAK EMKM,
Co-Authors aliamin aliamin Angeline Anastacia Tan Angellya Kumala Dewi Anjami Nadila Ardhansyah Putra Hrp Arie Pratania Putri Aulia Tiara Syafitri Bambang Hermanto Barus, Rismania Br Benny Suranta Barus Caroline Pangestu Cita Ayni Putri Silalahi Cita Ayni Putri Silalahi Clarissa Tarigan Dalmi Iskandar Sultani Dedy Juliandri Panjaitan Elvita Hirani EM Yusuf Iis Erlina Erlina Firmansyah Firmansyah Gunawan, Rahmad Habibie, Dian Hardi Mulyono Hendra Harmain Indra Fauzi Kevin Kevin Khairani Sakdiah Leni Handayani Lili Fizriah, Henny Andriyani Wirananda Lilis Maryasih, Lilis Lukman Al Hakim M. Khairil Amar Lubis M.Ali Musri S M.Rizaldi Wibowo Madyunus Salayan Mariam Setapa Marioga Marioga Mohd. Idris Dalimunthe Mohd. Idris Dalimunthe Muammar Khaddafi Muhammad Arfan Muhammad Dimas Alfahri Nazariyah Lubis Noh Aisyah Mohd Ali Nuhri Khairani Nurhadika Nurlaila Ok A Maulana Ibrahim Ova Novi Irama Ovami, Debbi Chyntia Pasaribu, Aria Masdiana Pioner Pelawi Putri Cindi Claudia Putri Cindi Claudia Rahmania Nasution Rangga Pangestu Ratna Sari Dewi Ricky Andi Syahputra Rico Nur Ilham Risdiana Siregar Riska Ananda Putri Rizqy Fadhlina Putri Rukmini Safira Khoirunnisa shara, yuni Shita Tiara Siti Aminah Hasibuan Slyvia Valencia Sri Wahyuni Sri Wardany Sri Wardany Suwianto Suwianto Syahputra, Ricky Andi Tanti Rahayu Tismazammi Mustafa Ummi Kalsum Nasution Vivi Nadila Wina Sasmita Harahap Yusmalinda Zihan Pazzira