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All Journal Jurnal Rekognisi Akuntansi (JRA)
Azis Ardi Prasetiyo
Universitas Islam Nahdlatul Ulama Jepara
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Faktor Faktor yang Mempengaruhi Pemahaman UMKM dalam Penyusunan Laporan Keuangan Berdasarkan SAK ETAP (Studi Kasus pada Usaha Mikro Kecil Menengah di Kabupaten Jepara) Yanto Yanto; Azis Ardi Prasetiyo
Jurnal Rekognisi Akuntansi Vol. 1 No. 1 (2017)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.312 KB) | DOI: 10.34001/jra.v1i1.99

Abstract

One of the supporting factors that cause problems in developing Micro, Small and Medium Enterprises (MSMEs) is the lack of understanding of MSMEs in the preparation of financial reports based on SAK ETAP. This study aims to determine information and socialization, educational background, education level, length of business and business size on the understanding of MSMEs in preparing financial reports based on SAK ETAP. This research was conducted on micro, small and medium enterprises (MSMEs) furniture furniture in the District of Jepara. Research data were collected by distributing questionnaires to entrepreneurs and analyzed using multiple regression with the help of SPSS version 24. The results showed that information and socialization, educational background, education level, length of business, business size had a significant effect on the preparation of financial statements based on SAK ETAP.
Co-Authors Yanto, Yanto