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All Journal KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Gotami Soemaryo, Twella Marchi
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi dan Sosialisasi SAK EMKM terhadap Penyusunan Laporan Keuangan UMKM Gotami Soemaryo, Twella Marchi; Andi Aditya Hardinto
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 11 No. 3 (2025): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/3t7w5n88

Abstract

This study examines the impact of education level, accounting comprehension, and SAK EMKM socialization on MSMEs’ financial report preparation in North Cikarang. Data from 104 MSME actors were collected via purposive sampling and analyzed using multiple linear regression with STATA 16. The results show that accounting comprehension and SAK EMKM socialization have a significant positive effect, while education level does not. These findings highlight the need for practical training and SAK EMKM dissemination to enhance MSMEs’ financial reporting transparency and accountability.
Co-Authors Andi Aditya Hardinto