Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Vol 7 No 1 (2023): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)

FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN SAK EMKM PADA LAPORAN KEUANGAN UMKM DI KOTA JAMBI

Vera Amalia (Universitas Adiwangsa Jambi)
Indah Wulan Oktari (Universitas Adiwangsa Jambi)



Article Info

Publish Date
16 Jan 2024

Abstract

This study aims to examine the effect of SAK EMKM socialization and the need for bank credit on the application of SAK EMKM to MSMEs in Jambi City. This research is quantitative research with a sample size of 120 respondents. This research data was collected through questionnaires, processed and analyzed using multiple linear regression analysis. The data quality test in this research is the Pearson Correlation validity test and the reliability test using Cronbach Alpha. To test the hypothesis using the coefficient of determination test which has been adjusted to the t test and F test. The results of this research data indicate that the socialization of SAK EMKM has a positive and significant effect on the application of SAK EMKM. And banking credit needs have a positive and significant effect on the implementation of SAK EMKM

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Journal Info

Abbrev

ak

Publisher

Subject

Description

Jurnal Ilmiah Akuntansi Rahmaniyah focuses on the study related to accounting that are relevant for the development of the theory and practice of accounting. This journal publishes theoretical, conceptual, and empirical (research) papers within the broad areas of accounting. Jurnal Ilmiah Akuntansi ...