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All Journal Jurnal Biologi Tropis Jurnal Ilmiah Wahana Akuntansi Jurnal Pengabdian Magister Pendidikan IPA ComTech: Computer, Mathematics and Engineering Applications LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Valid Jurnal Ilmiah Jurnal Abdi Insani BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Aplikasi dan Inovasi Iptek (JASINTEK) Community Development Journal: Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Inovasi Pendidikan dan Sains Jurnal Inovasi Penelitian Agrimansion: Agribusiness Management & Extension Jurnal SIAR ILMUWAN TANI Agroteksos TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT eCo-Fin Journal of Innovation Research and Knowledge Jurnal Pengabdian Mandiri Journal of Agriculture (JoA) Jurnal Bisnis, Manajemen, dan Akuntansi Media Bina Ilmiah International Journal of Multidisciplinary Approach Research and Science Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Alamtana Agrimas : Jurnal Pengabdian Masyarakat Bidang Pertanian Sasambo: Jurnal Abdimas (Journal of Community Service)
Anna Apriana Hidayanti
Program Studi Agribisnis, Fakultas Pertanian, Universitas Mataram
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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Journal : Jurnal Ilmiah Wahana Akuntansi

 1 
PENERAPAN ANALISIS FAKTOR REDUCTION DALAM DETERMINASI IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) Anna Apriana Hidayanti; Agus Khazin Fauzi; Baiq Desthania Prathama
Jurnal Ilmiah Wahana Akuntansi Vol 15 No 2 (2020): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.15.024

Abstract

The current research was carried out to investigate the correlation of educational background, perceived usefulness, perceived ease of use, socialization and quality of human resources with (SAK-EMKM) Implementation by reducing variables to several factors using the factor analysis method. Data collection in this study with a questionnaire given to the owner of the by Micro, Small and Medium Enterprises (MSMB) in Mataram city and 40 UMKM samples were obtained using purposive sampling technique, factor analysis aim to reduce the dimensionality of a set of data and clearly designed with the objective to identify certain unobservable factors from the observed variables. The results of this study were formed into two factors: 1st factor is these factors are termed the perception of the owner of the by Micro, Small and Medium Enterprises (MSMB) formed from the perception and variables using SAK EMKM perception then against SAK-EMKM implementation has a positive effect. 2nd factor is these factor was human resources factors formed from the educational background variable and the quality of human resources variable and against SAK-EMKM implementation has positive correlation.
Co-Authors Abdullah Usman Abdullah Usman Abiyyuzaki Syukran Aeko Fria Utama FR Aeko Fria Utama FR Amrul, Rusli Anas Zaini Anwar Anwar Anwar Anwar Anwar Anwar Arsana, I Nengah Asri Hidayati Asri Hidayati, Asri Astini, Yuli Astuti, Ida Ayu Dwi Indriani Ayu, Candra Baehaki Syakbani Baiq Desthania Prathama Baiq Rika Ayu Febrilia Baiq Rika Ayu Febrilia Denny Nurdiansyah Dina Apriana Dudi Septiadi Dudi Septiadi Dudi Septiadi Eka Numinda Dewi Mandalika Eka Nurminda Dewi Mandalika Eka Nurminda Dewi Mandalika Eka Nurminda Dewi Mandalika Erna Hayati, Erna Erry Supriyadi Fadli Fadli Fadli Fadli Fadli Fadli Fadli Fadli Fadli Farah Ainun Jamil Fauzan Fahrussiam Fauzi, Agus Khazin Fauzi, Agus Khazin Khazin Febrilia, Baiq Rika Ayu Fitri, Febti Aulia Hadi, Khaerul Hadi, Muhammad Rizky Halil Hamzah I Gusti Lanang Parta Tanaya I Ketut Budastra Idiatul Fitri Danasari Ika Purnamasari L. Sukardi L. Sukardi Lalu Masyhudi Lalu Masyhudi Lalu Mimbar, Lalu Lalu Sukardi M Yusuf M Yusuf M. Yusuf M. Yusuf M. Yusuf Mandalika, Eka Nurminda Dewi Maulana, Salman Murod Muhamad Arifulminan Muhammad Nursan Mulyawati, Sri Nabilah, Sharfina Ni Made Nike Zeamita Widiyanthi Ni Made Nike Zeamita Widiyanti Ni Made Wirastika Sari, Ni Made Wirastika Nungki Kartikasari Nuri Muahiddah Nursan, Muhammad Nyoman Ari Sugiharta Octavia, Yusi Faizhatul Pradityatama, Maharsa Pratama, Baiq Desthania Prathama, Baiq Desthania Rahayu, Yuliana Fuji Rifani Nur Sindy Setiawan Septiadi, Dudi Setiawan, Rifani Setiawati, Elvina Sofiati Wardah Sofiati Wardah Sri Mulyawati Sri Mulyawati Suparmin Suparmin Supartiningsih, Sri Suprayanti Martia Dewi Syakbani, Baehaki Syarif Husni Syarif Husni Tanaya, I Gusti Lanang Parta Ulfiyani Asdiansyuri Usman, Abdullah Wardah, Sofiati Widiyanti, Ni Made Nike Zeamita Widiyanti Wirajaya Kusuma Zulkarnaen Zulkarnaen Zulkarnaen