Journal of Accounting Inaba
Vol. 1 No. 1 (2022): Volume 1 Number 1, June 2022

THE EFFECT OF MSME PERCEPTIONS, HUMAN RESOURCES COMPETENCE AND ACCOUNTING UNDERSTANDING ON THE IMPLEMENTATION OF EMKM SAK

Maulani Permana, Zulfa Husnipiddin (Unknown)
Iqbal Alamsyah, Muhammad (Unknown)

Article Info

Publish Date
30 Jun 2022

Abstract

Based on the results of the partial test (t test) it shows that the perception of MSME actors has a positive and significant effect on the implementation of SAK EMKM where the t-count > t-table is 2.732 > 1.672. Accounting understanding has a positive and significant effect on the implementation of SAK EMKM where the value of t-count > t-table is 5.379 > 1.672. Based on the results of the simultaneous test (F test) shows that the Perception of MSME Actors, Human Resources Competence, and Accounting Understanding simultaneously or together have a significant influence on the implementation of SAK EMKM, this is evidenced by the F-count > F-table, which is 38.763 > 2.77

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Journal Info
Journal of Accounting Inaba
Website

Abbrev

jai

Publisher

Universitas Indonesia Membangun

Subject

Economics, Econometrics & Finance

Description

Journal of accounting Inaba (JAI) comprises various topics of Accounting, all of those areas include; Financial Accounting and Auditing Management and Cost Accounting Taxation Accounting Information System and Information Technology Sharia Accounting Public Sector and Government Accounting ...