International Journal of Community Service & Engagement
Vol. 4 No. 1 (2023)

The Influence of the Application and Understanding of SAK EMKM-Based Accounting on the Financial Statements of UMKM Pempek in Palembang City

Ira Syafira (Universitas Indo Global Mandiri)
Leriza Desitama Anggraini (Universitas Indo Global Mandiri)
Andini Utari Putri (Universitas Indo Global Mandiri)

Article Info

Publish Date
05 Mar 2023

Abstract

This study aims to analyze the influence of the application and understanding of accounting based on SAK EMKM on the financial statements of Small and Medium Enterprise. The data sources were primary data and data collection techniques were observation and questionnaires filled out by 50 units of Small and Medium Enterprise. The data were processed using multiple linear regression analysis. The application and understanding of SAK EMKM-based accounting have a positive effect on financial statement variables.

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Journal Info
International Journal of Community Service & Engagement
Website

Abbrev

ijcse

Publisher

Training & Research Institute Jeramba Ilmu Sukses

Subject

Humanities Social Sciences

Description

International Journal of Community Service & Engagement (IJCSE) is a peer-reviewed and international multidisciplinary journal published by Training & Research Institute - Jeramba Ilmu Sukses. The journal covers all areas of scientific and applied studies that benefit local, regional, national, and ...