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All Journal Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Tazkia Islamic Finance and Business Review Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Cakrawala Repositori Imwi Jurnal Scientia Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Muhasabatuna: Jurnal Akuntansi Syariah Trilogi Accounting & Business Research Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Ekonomi dan Akuntansi Halal Tourism and Pilgrimage Jurnal Akuntansi dan Keuangan Islam (JAKIs) Journal of Islamic Contemporary Accounting and Business JURDIASRA
Siti Khomsatun
Universitas Nahdlatul Ulama Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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FAKTOR YANG MEMPENGARUHI PEMAHAMAN PELAKU UMKM DALAM MENYUSUN LAPORAN KEUANGAN Irawan, Azhar Ayu Tri; Khomsatun, Siti
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 6, No 1 (2025)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v6i1.2405

Abstract

This study aims to analyse the influence on the understanding of MSME actors in preparing financial statements based on SAK EMKM. The research employed a quantitative approach, with the understanding of MSME actors in preparing financial reports as the dependent variable. The sample consisted of MSME actors conducting business activities through e-commerce or marketplace platforms and residing in Bekasi. A total of 40 respondents participated in the study. The findings reveal that educational background, access to information and socialisation statistically significantly influence the understanding of MSME actors in preparing financial statements based on SAK EMKM. Conversely, educational level and business age do not significantly impact. These results imply that MSME actors with an accounting background tend to have better bookkeeping practices due to their familiarity with accounting processes and SAK EMKM. Keywords: Age of Business, Education Background, Education Level, Information and Socialisation, Understanding of MSME actors in preparing financial statements
Co-Authors Afifa Nurhanifah Afra Afifah Gafar Ahmad Misbakhul Munir Ahmadi, Lusiana Putri Amita Zakiyatun Anjeli Saputri Annisa Difa Saufanny Aryani, Habsyah Fitri Assyifa, Mutiya Nur Ayu Istiqomah, Ayu binti Nono, Latifah Dania Amani Yapono Dilsantuah, Nova Ersyafdi, Ilham Ramadhan Fauziyyah, Nurul Fitria Ulfa Grandis Imama Hendra Habsyah Fitri Aryani Humairah, Andi Irawan, Azhar Ayu Tri Lusiana Putri Ahmadi Mawaddah Maysyaroh, Siti Muhammad Aras Prabowo Nadia, Tri Novia Lestari Nurul Fauziyyah Pramesti, Adista Ika Pratiwi Ch, Siti Angelina Saputri, Sukma Winnata Sidharta Utama Siti Salmah Sylvia Veronica Siregar Taslimah, Zubaidah Taufik Hidayadi Ulfah, Fitriah