Jurnal EMT KITA
Vol 7 No 1 (2023): JANUARY 2023

Pengaruh Pemahaman Akuntansi Terhadap Implementasi SAK EMKM (Survei pada UMKM Kuliner di Kota Bandung)

R. Ait Novatiani (Universitas Widyatama)
Diana Sari (Universitas Widyatama)
Nuryaman (Universitas Widyatama)
Bachtiar Asikin (Universitas Widyatama)
Rita Yuniarti (Universitas Widyatama)
Robertus Ary Novianto (Universitas Widyatama)

Article Info

Publish Date
01 Jan 2023

Abstract

The purpose of this research is to analyze the effect of accounting understanding on the implementation of SAK EMKM. The population selected in this study is culinary SMEs in the city of Bandung. The sample in this study used convenience sampling technique in order to obtain as many as 60 culinary SMEs. In this study, a simple regression analysis method with SPSS 20 was used. The results of the study provide evidence that the better the understanding of accounting, the better the implementation of SAK EMKM.

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Journal Info
Jurnal EMT KITA
Website

Abbrev

emt

Publisher

Lembaga Komunitas Informasi Teknologi Aceh

Subject

Economics, Econometrics & Finance

Description

The Jurnal Ekonomi Manajemen Teknologi (EMT) KITA is one of the scientific publications published by the KITA Institute. The purpose of this Journal is to support the theory and practice of development management in the dissemination of research findings in the field. This journal covers fields such ...