ARMADA : Jurnal Penelitian Multidisiplin
Vol. 2 No. 9 (2024): ARMADA : Jurnal Penelitian Multidisplin, September 2024

Pengaruh Laporan Keuangan Berbasis SAK EMKM dan Perpajakan Terhadap Kinerja UMKM Sabun di Surabaya

Sandari, Tries Ellia (Unknown)
Maria Yovita R Pandin (Unknown)
Pramita Studiviany Soemadijo (Unknown)
Thesalonika Djumaifin (Unknown)
Felix Chandra Pranoto (Unknown)
Grabiella Afe Glorya (Unknown)

Article Info

Publish Date
30 Sep 2024

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh Laporan keuangan yang berbasis SAK EMKM dan perpajakan terhadap kinerja UMKM Sabun. Jenis penelitian ini adalah kuantitatif. Populasi dalam penelitian ini adalah seluruh UMKM pengrajin sabun di Surabaya dengan sampel 85 pengrajin. Metode pengumpulan data menggunakan kuesioner. Hasil penelitian menunjukkan bahwa secara parsial laporan keuangan yang berbasis SAK EMKM dan perpajakan berpengaruh positif dan signifikan Terhadap Kinerja UMKM dengan hasil Fhitung 154,220 > Ftabel 3,108 Nilai adjusted R2 sebesar 0,786 atau 78.6% menunjukkan terdapat pengaruh antara Laporan Keuangan Berbasis SAK EMKM Terhadap Kinerja UMKM sebesar 78,6 % dan sisanya 21.4 % dipengaruhi oleh faktor lain.

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Journal Info
ARMADA : Jurnal Penelitian Multidisiplin
Website

Abbrev

armada

Publisher

Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Subject

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Description

ARMADA : Jurnal Penelitian Multidisiplin is a multidisciplinary journal published by LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram every month a year with online version of E-ISSN 2964-2981 and can be accessed openly. This journal is a peer reviewed, open access, scientific and scholarly journal which ...