Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Devotion: Journal of Research and Community Service

Factors Affecting The Implementation of SAK EMKM In MSMEs with Environmental Uncertainty as Moderation Variable Daniyah, Wati; Tarmidi, Deden
Devotion : Journal of Research and Community Service Vol. 4 No. 8 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v4i8.543

Abstract

This study aims to examine the effect of educational background, understanding of accounting and understanding of information technology on the implementation of SAK EMKM in SMEs with environmental uncertainty as a moderation. The population in this study was 11,746 SMEs in Tangerang City and a sample of 99 SMEs was obtained by calculating using the Slovin formula. Research data collection was carried out by distributing questionnaires to the 99 SMEs. Testing the data in this study was carried out using Partial Least Squares (PLS). The results of this study indicate that educational background has a significant effect on the implementation of SAK EMKM in Tangerang SMEs, while accounting understanding and understanding of information technology have no significant effect on the implementation of EMKM SAK in Tangerang City SMEs. Meanwhile, environmental uncertainty moderates the effect of educational background, understanding of accounting, and understanding of information technology on the implementation of SAK EMKM in SMEs in Tangerang.
Co-Authors Adelina Suryati Afzal Izzaz Zahari Agus Sriyanto Agustin Fadjarenie Ahmad Fuadi Ali, Anees Janee Alwaini, Khadafi Angela Dirman Apollo Daito Aprianti, Neng Badrud Tamam Bin Rahmad, Khozaeni CHARVIANY, Masayu Fenny Amalia Christina Catur Widayati Daito, Apollo Daluarti, R.R. Meitri Hening Chrisna Daniyah, Wati Devi Lucianah Nurlita Devy Permatasari Diah Iskandar Dwi Asih Surjandari Erna Setiany Erna Sofriana Imaningsih Fairas Panca Yudha Fardinal, Fardinal FATTAKH, Adam Navi’ul Feber Sormin Garin Pratiwi Solihati Giawan Nur Fitria Haq, Faizal Akhsan Harmain, Indra Hasan Hasan Helliana Helliana Hendi Prihanto Hendro Paulus Hotma Timbul Gultom Indraguna Kusumabrata Izdhihar, Rendy Farrel Khozaeni Bin Rahmad Lin Oktris Linda Ayu Wulandari Maulana, Goffari Mohamad Torik Langlang Buana Muhammad Hadiwijaya Muhyarsyah Mukhammad Fauzi Mukhammad Fauzi Mulyani, Susi Dwi Natalia Desy Novitasari Natalia Desy Novitasari Nengzih Nengzih Nita Erviana Noor Hazlina Ahmad Noor Hazlina Ahmad, Noor Hazlina Novrica, Farin Nulhakim, Salwan Nurlis Nurlis, Nurlis NURUL HIDAYAH Nurul Hidayah Nurul Hidayah Octaviani, Dewi W. Paulus, Hendro Petrus Paternus Wogo Pratiwi Nila Sari Puji Rahayu Purnama, Prayoga Anggun Rachmadani, Citra Raden Mohamad Herdian Bhakti Rahma, Alivia Putri Ramadhan, Mochamad Dicky Ramahdani, Siska Putri Rhona Hafidz Dzafron Achmad Rieke Pernamasari Rinaldi Okto Romadona, Mia Rahma Ruci Meiyanti Sapian, Safeza Mohd Saputra, Ahmad Reza Saputra, Kelvin Saputri, Zinka Shinta Melzatia Sibarani, Maruhum Sanni Sinambela, Tongam Siti Choiriah Sitorus, Alvin David P Sri Marti Pramudena Sri Purwaningsih Sugito - Taufik Akbar Tri Handayani Waluyo Waluyo Waluyo Waluyo Yananto Mihadi Putra Yudhi Herliansyah Yuni Rosdiana Zahari, Afzal Izzaz Zamri Ahmad