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All Journal AKSIOMA : Jurnal Sains Ekonomi dan Edukasi
Pranoto, Felix Candra
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Laporan Keuangan Berbasis SAK EMKM dan Perpajakan Terhadap Kinerja UMKM Sabun di Surabaya Sandari, Tries Ellia; Pandin, Maria Yovita R; Soemadijo, Pramita Studiviany; Djumaifin, Thesalonika; Pranoto, Felix Candra
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 8 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i8.1590

Abstract

The purpose of this study is to determine the influence of financial statements based on SAK EMKM and taxation on the performance of soap MSMEs. This type of research is quantitative. The population in this study is all soap artisan MSMEs in Surabaya with a sample of 85 craftsmen. The data collection method used questionnaires. The results of the study show that partially financial statements based on SAK EMKM and taxation have a positive and significant effect on the performance of MSMEs with the results Fhitung 154,220 > Ftable 3,108 the Adjusted value of R2 is 0.786 or 78.6 % shows that there is an influence between the SAK EMKM based Financial Statements on MSME Performance of 78.6 % and the rest 21,4 % is influenced by other factors.
Co-Authors Djumaifin, Thesalonika Pandin, Maria Yovita R Sandari, Tries Ellia Soemadijo, Pramita Studiviany