Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Abdul Malik Hakim
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analisis Faktor-faktor yang Mempengaruhi Persepsi Pelaku Usaha Mikro Kecil Menengah Tentang Pentingnya Pelaporan Keuangan Serta Prospek Implementasi SAK ETAP Abdul Malik Hakim; Sasongko, Noer
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i12.5914

Abstract

This study aims to identify the factors influencing the perceptions of Micro, Small, and Medium Enterprises (MSMEs) in Sukoharjo District regarding the importance of preparing financial statements based on the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). The study employs a quantitative approach with a descriptive and causal associative research design. A total of 100 respondents were selected as the sample using the convenience sampling method. The independent variables in this study include education level, accounting knowledge, business duration, and business size, while the dependent variable is the perception of the importance of financial statements based on SAK ETAP. The analysis results indicate that education level influences perceptions at a 10% significance level, accounting knowledge and business size significantly affect MSMEs’ perceptions, while business duration does not have a significant impact.
Co-Authors Noer Sasongko