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All Journal Jurnal Promosi Pendidikan Ekonomi Kanal : Jurnal Ilmu Komunikasi Jurnal Manajemen dan Bisnis Indonesia JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Journal of Economic, Management, Accounting and Technology (JEMATech) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat JESI (Jurnal Ekonomi Syariah Indonesia) JURAKUNMAN (JURNAL AKUNTANSI DAN MANAJEMEN) Jutisi: Jurnal Ilmiah Teknik Informatika dan Sistem Informasi KOLOKIUM: Jurnal Pendidikan Luar Sekolah International Journal of Economics Development Research (IJEDR) Jurnal E-Bis: Ekonomi Bisnis Jurnal Darma Agung JURNAL MANAJEMEN DAN BISNIS EQUILIBRIUM Belantika Pendidikan Academia Open Benchmark Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Procedia of Social Sciences and Humanities Dedikasi: Jurnal Pengabdian Kepada Masyarakat Populer: Jurnal Penelitian Mahasiswa Manajemen Kreatif Jurnal Journal of Multiperspectives on Accounting Literature Transparan JSCS JAIDE Journal of Economics and Economic Policy IECON: International Economics and Business Conference Proceeding of International Conference on Social Science and Humanity
Mochamad Rizal Yulianto
Universitas Muhammadiyah Sidoarjo
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Journal : Journal of Multiperspectives on Accounting Literature

 1 
Determination of the implementation of financial reports based on SAK EMKM Ningdiyah, Endra Wahyu; Yulianto, Mochamad Rizal; Biduri, Sarwenda; Prasojo, Bayu Hari; Pratiwi, Rossy
Journal of Multiperspectives on Accounting Literature Vol. 2 No. 1 (2024): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v2i1.30443

Abstract

Purpose: This research aims to find Determination of the implementation of financial reports based on SAK EMKM. Methodology: The sample in this study was 65 Food and Beverage MSMEs in Sidoarjo District using convenience sampling techniques. Tech The data analysis used is analysis multiple linear regression with SPSS 27. Findings: Based on t test results show that perception MSME actors have no influence to implementation of financial reports based on SAK EMKM, meanwhile socialization of SAK EMKM and levels education owner influential to implementation of financial reports based on SAK EMKM. Practical implications: The practical implications of this research can be used as a reference in planning and implementing SAK EMKM in MSMEs. MSME players should train their skills in the field of financial accounting, as well as provide supporting facilities to help implement SAK EMKM. Regulators who experience problems in planning and implementing SAK EMKM for MSMEs can consider factors such as performance expectations, expectations of the business world, and supporting facilities. Originality/value: This research initiates the use of additional indicators from previous research as additional measuring tools in measuring readiness to implement SAK EMKM. This makes the assessment of MSME readiness in implementing SAK EMKM more comprehensive.
Co-Authors AA Sudharmawan, AA Ahmed, Zuhal Yussi Almanfaluti, Istian Kriya Almanfaluti, Istian Kriya Alshaf Pebrianggara Alshaf Pebrianggara As’at Rizal Bayu Hari Prasojo Dewi Komala Sari Dwi Nurita Dyah Renita Setyaningayu Eka Febrianto EKA RATNA SARI Errinda Ayu Dwi Pramesti Fadila Putri Aisya Ramadhini Fajar Muharram Febrianti, Nila Osama Fitria Nur Hasanah Fitriani Fitriani Haniifah, Sherliy Putri Hendri Rahman Susetyo Heri Widodo Heri Yanto Herlinda Maya Kumala Sari Hidayatulloh Hidayatulloh Humroh, Faizatul Imawati , Angraini Putri Imawati, Angraini Putri KHOIRUN NISA Kumara Adji Kusuma Lidya Agustin T. Lilik Indayani Maharani, Febi Putri Mahardika Darmawan Kusuma Wardana Mekarsari, Dafita Wahyu Misti Hariasih Mochamad Nashrullah Mubarok, Akhmad Nur Muhammad Irfan Jazuli Naily Fitria Faroha Ningdiyah, Endra Wahyu Nurasik Nurasik, Nurasik Octafehili, Dwi Nur Oetarjo, Mas Poppy Febriana Prameswari, Amanda Tiara pratiwi, rossy Pujianto , Wahyu Eko Putra Agung, Marcello Dicaprio Rahmadani, Diah Rahmania Sri Untari Rakhmat Auliya Hidayat Redhi Fahruddin Rita Ambarwati Sukmono Rizky Eka Febriansah Rokhmah, Farida Ronny Ronny Rosyihin, Farih Ayu Mukhoirotin Sirojul Umma Sari, Dewi Komala Sari, Eka Ratna Sarwenda Biduri Setiyono, Wisnu Panggah Sri Mukhodim Faridah Hanum Sumarno Sumarno Sumarno Sumartik Sumartik Sumartik Supardi Supardi Supardi Suyogo, Muhammad Wahyu Eko Pujianto Wai, Khoong Tai Widowati, Hesty Widyasmara, Bunga Aulia Wisnu Panggah Setyono Zahrotul Maftuhkin Zulfani Anggraini