Sulistyowat, Yayuk
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Penerapan standar akuntansi keuangan usaha mikro, kecil, dan menengah berdasarkan SAK EMKM pada UMKM Dupa Desa Dalisodo Kabupaten Malang Ekasari, Luh Dina; Handayanto, Adrian Junaidar; Sulistyowat, Yayuk
Jurnal Paradigma Ekonomika Vol. 16 No. 4 (2021): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v16i4.15366

Abstract

The purpose of the study was to examine the effect of accounting understanding on the quality of MSME financial statements. The data collection method used in this study was a questionnaire—determination of the number of samples using the Simple Random Sampling method. The analysis technique used is simple regression. The findings of the research show that the quality of MSME financial reports is influenced by accounting understanding. Adjusted R Square value of 0.742 means that 74.2% of the quality of financial statements is affected by accounting understanding Keywords: SAK EMKM, Understanding of Accounting, Quality of Financial Reports