Analisis Penerapan SAK EMKM pada UMKM Bidang Fashion di Kota Pekalongan

Adelya Herdiningtyas (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Pekajangan Pekalongan,)
Usamah Usamah (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Pekajangan Pekalongan,)

Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Vol. 8 No. 10 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

This study aims to analyze the influence of educational background, information technology understanding, business age, business size, socialization, and human resources on the implementation of SAK EMKM (Financial Accounting Standards for Micro, Small, and Medium Entities) among fashion MSMEs in Pekalongan City, both partially and simultaneously. A quantitative approach was employed, utilizing primary data collected through questionnaires. The study population consisted of 2,335 fashion MSMEs in Pekalongan City, with a sample of 95 respondents selected using random sampling and the Slovin formula. Data analysis was conducted using multiple linear regression with the aid of SPSS. The results indicate that information technology understanding, business age, socialization, and human resource competence influence the implementation of SAK EMKM among MSMEs, whereas educational background and business size do not.