Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Salsabila Rohmatus Zahroh
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi dan Sosialisasi SAK EMKM terhadap Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM Salsabila Rohmatus Zahroh; Mega Rosdiana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.1581

Abstract

This research was conducted to determine the influence of education level, understanding of accounting and socialization of SAK EMKM on the preparation of SAK EMKM-based MSME financial reports. The data used in this research is primary data collected through distributing questionnaires with Likert scale measurement techniques. This research was conducted in Sawahan District. The population in this research is all MSMEs in Sawahan Regency, totaling 138 MSME actors. The sample was selected using a purposive sampling technique and calculated using the Slovin formula so that the total sample was 58 MSME actors. Data analysis techniques consist of descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression tests and hypothesis tests with the help of IBM SPSS Statistics 25. The results of the research show that each variable of education level, understanding of accounting and socialization of SAK EMKM has a positive effect towards the preparation of SAK-EMKM based MSME financial reports. This can be interpreted as meaning that all the variables used can influence MSME actors in preparing financial reports based on SAK-EMKM
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi dan Sosialisasi SAK EMKM terhadap Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM Salsabila Rohmatus Zahroh; Mega Rosdiana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.1581

Abstract

This research was conducted to determine the influence of education level, understanding of accounting and socialization of SAK EMKM on the preparation of SAK EMKM-based MSME financial reports. The data used in this research is primary data collected through distributing questionnaires with Likert scale measurement techniques. This research was conducted in Sawahan District. The population in this research is all MSMEs in Sawahan Regency, totaling 138 MSME actors. The sample was selected using a purposive sampling technique and calculated using the Slovin formula so that the total sample was 58 MSME actors. Data analysis techniques consist of descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression tests and hypothesis tests with the help of IBM SPSS Statistics 25. The results of the research show that each variable of education level, understanding of accounting and socialization of SAK EMKM has a positive effect towards the preparation of SAK-EMKM based MSME financial reports. This can be interpreted as meaning that all the variables used can influence MSME actors in preparing financial reports based on SAK-EMKM
Co-Authors Mega Rosdiana