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All Journal Signifikan : Jurnal Ilmu Ekonomi The Indonesian Accounting Review BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Tekun Jurnal ASET (Akuntansi Riset) Kompartemen : Jurnal Ilmiah Akuntansi Dinamisia: Jurnal Pengabdian Kepada Masyarakat International Journal of Social Science and Business JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Journal of Contemporary Accounting Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Bisnis Krisnadwipayana Indonesian Journal of Cultural and Community Development International Journal of Environmental, Sustainability, and Social Science ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Devotion: Journal of Research and Community Service Educoretax MOVE: Journal of Community Service and Engagement JURNAL ABDIKARYASAKTI Jurnal Akuntansi Trisakti Research Horizon Media Akuntansi Perpajakan Business, Management & Accounting Journal
Deden Tarmidi
Department Of Accounting, Faculty Of Economic And Business, Universitas Mercu Buana, Jakarta, Indonesia
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Devotion: Journal of Research and Community Service

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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 Adam Navi’ul FATTAKH Adelina Suryati Agustin Fadjarenie Alivia Putri Rahma Alvin David P Sitorus Alwaini, Khadafi Anees Janee Ali Angela Dirman Badrud Tamam Buana, Mohamad Torik Langlang Christina Catur Widayati Citra Rachmadani Daito, Apollo Daluarti, R.R. Meitri Hening Chrisna Daniyah, Wati Devi Lucianah Nurlita Dwi Asih Surjandari Erna Setiany Erna Sofriana Imaningsih Fairas Panca Yudha Fardinal, Fardinal Feber Sormin Garin Pratiwi Solihati Giawan Nur Fitria Goffari Maulana Haq, Faizal Akhsan Hasan Hasan Helliana Helliana Hendi Prihanto Hendi Prihanto Hotma Timbul Gultom Indra Harmain Indraguna Kusumabrata Izdhihar, Rendy Farrel Khozaeni Bin Rahmad Lin Oktris Masayu Fenny Amalia CHARVIANY Mochamad Dicky Ramadhan Mukhammad Fauzi Mulyani, Susi Dwi Natalia Desy Novitasari Nengzih Nengzih Noor Hazlina Ahmad Noor Hazlina Ahmad, Noor Hazlina Novrica, Farin Nurlis Nurlis Nurlis, Nurlis NURUL HIDAYAH Octaviani, Dewi W. Paulus, Hendro Petrus Paternus Wogo Pratiwi Nila Sari Puji Rahayu Purnama, Prayoga Anggun Ramahdani, Siska Putri Rhona Hafidz Dzafron Achmad Rieke Pernamasari Rinaldi Okto Romadona, Mia Rahma Ruci Meiyanti Saputra, Kelvin Sibarani, Maruhum Sanni Siti Choiriah Sormin, Feber Sri Marti Pramudena Sri Purwaningsih Sri Purwaningsih Taufik Akbar Tri Handayani Waluyo Waluyo Waluyo Waluyo Yananto Mihadi Putra Yudhi Herliansyah Yuni Rosdiana Zamri Ahmad Zinka Saputri