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Nurhasan Nurhasan, Nurhasan
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Journal : J-MAS (Jurnal Manajemen dan Sains)

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Faktor- faktor yang Mempengaruhi Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah dalam Penyusunan Laporan Keuangan pada UMKM Ritel Nurhasan, Nurhasan; Nurali, Nurali; Septian, Dimas Dwi
J-MAS (Jurnal Manajemen dan Sains) Vol 10, No 2 (2025): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v10i2.2296

Abstract

This research was conducted in Cileungsi, Bogor Regency, from a financial perspective that encourages economic growth in villages. This can be realized by implementing the financial accounting standards for micro, small, and medium entities (SAK EMKM). The research aims to determine the factors influencing the implementation of SAK EMKM, identify factors that hinder the implementation of SAK EMKM, and provide practical suggestions to improve MSME compliance with standard bookkeeping. This research uses a mixed quantitative and qualitative method approach using surveys and interviews. The results of the data using SPSS obtained the calculated t value of the HR Competence and Business Size variables greater than the t table 1.703 so that for the two independent variables Ha is accepted and H0 is rejected and the multiple linear regression equation is obtained as follows: Y = 7.788 + 0.290 + 0.484 The constant of 7.788 means that if the Business Size and HR Competence are 0, then the Implementation of MKM SAK is 7.788, the regression coefficient of Business Size is 0.484 so if the other independent variables remain and the business size increases by 1 then the Implementation of EMKM SAK will increase by 0.484. The coefficient is positive meaning there is a positive relationship between12 Business Size and the Implementation of EMKM SAK. The regression coefficient of HR Competence is 0.290 so if the other independent variables remain and the business size increases by 1 then the Implementation of EMKM SAK will increase by 0.290. A positive coefficient means that there is a positive relationship between HR Competence and the Implementation of EMKM SAK. The researcher draws the following conclusions from the data analysis and discussion of the study findings described above as follows: 1. Business size has a partial and significant effect on the implementation of EMKM SAK in the preparation of financial reports in Retail MSMEs. 2. HR Competence has a partial and significant effect on the implementation of EMKM SAK in the preparation of financial reports in Retail MSMEs. 3. Business Size and HR Competence have a simultaneous effect on the implementation of EMKM SAK in the preparation of financial reports in Retail MSMEs.
Co-Authors Abdul Gofur Abdul Rachman Syam Tuasikal Achmad Junaedi Sitika Achmad Widodo Advendi Kristiyandaru Agustin, Cindy Alfaraby, Muhammad Rafli Ali Maksum Andi Yusapri Apriyanti Apriyanti Arbaan, Jay Mark Arief Rachman. B Astuti, Rina Andi Athoriq, Hadid Ayubi, Novadri Azka, Dea Alvionita B, Rico Septia Baharsyah, Syamsudin Bianda, Ryan Bikalawan, Sauqi Sawa Birriy, Ahmad Fawaid Catur Supriyanto Defliyanto Dini, Ahmad Dwi Cahyo Kartiko Dwi Haryanti, Dwi Edy Mintarto, Edy Endang Sri Wahjuni, Endang Sri Endang Switri Eprilia, Winda Fadhilla Tri Nugrahaini Fembriarti Erry Prasmatiwi Ferry Ahmad Ardiansyah Fitriana Fitriana GALANG BAQIYUDIN Gede Doddy Tisna MS Hadiat, Hadiat Hafiz, Ahmad Hakim, Abdul Aziz Hamdani Hamdani Hasanudin Hasanudin Henni Syawal Heryanto Nur Muhammad Ilhami, Akmillah Ilhamsyah, Rizal Indrawan, Faldi Gusti Indrawati Indrawati JANNAH, SYAIFATHUL Jumadi, Muhammad Arif Al khairudin, Fiddian Kolektus Oky Ristanto Ktut Murniati Kumaat, Noortje Anita Kuswaji Dwi Priyono Latifa, Rena Lin, wei Jhe Mahadewi, Tamara Putri Makmum Raharjo Maulida, Najmi Maulidin, Ekky Ma’arif, Ilmul Mubarok, M. Zacky Muchamad Arif Al Ardha Murniasih, Farhanah Musthofa, Zaini Muthali’in, Achmad Muyasar, Rizky NANANG INDRIARSA NANIK INDAHWATI Nining Widyah Kusnanik Nopriyanti Nopriyanti Novita, Kayla Dwi Nurali, Nurali Nurbuana, Nurbuana Nurkholis Nurkholis Oce Wiriawan Panenggak, Nur Syahadati Retno Pembayun, Nur Shanti Retno pengelola, pengelola Priatmono, Alfa Febela Primadani, Aulia Fatih R. Madhakomala Radiramadhan, Muhammad Rahmadani, Ardelia Ramatillah, Diana Laila rendra, rendra Rinda Fauzian Rini Hidayati Rismawati Rismawati RISTIAWAN, BAYU Rizki, Ainun Zulfikar Rizky Patria Nevangga Rokhim, Minatur Rudy Kurniawan Safrina, Sri Salsabila, Unik Hanifah Sandi, Kms Rendi Welly Sasmita, Niken Sasadhara Satrio, Bayu Satya Hasmara, Puguh Sa’adah, Zahratus Septia B, Rico Septia B., Rico Septian, Dimas Dwi SETIYO HARTOTO SF, Riza Fahlifi Shidiq, Muhammad Aziz Ash Siregar, Isropil Siti Azizah Susilawati Sitika, Achmad Junaidi Slamet Junaidi Sri Umi Lestari Sucipto, Acip Sunarhadi, M. Amin Suratmi Suratmi, Suratmi Suroto Suroto Syaiful Ramadhan Harahap Syarifuddin Taufiq Hidayat Usman Muhammad Tang Utomo, Ardyansyah Arief Budi Veithzal Rivai Zainal Wachid Sugiharto, Wachid Wahyu Hidayat, Zakaria Wahyudi, Johan Wicaksana, Amrih Ibnu Wigraha, Sheva Edhu Yang, Chung Bing Yayat Hidayat Yusnaini Yusnaini YUSUF FUAD Zahrotun Nihayah Zulfarida, Nihaya