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Equivalent : Journal of Economic, Accounting and Management
Published by CV. Doki Course and Training
ISSN : 29868777     EISSN : 29858089     DOI : https://doi.org/10.61994/equivalent
Core Subject : Economy,
Economics, Econometrics & Finance
Focus - Equivalent : journal Of Economic, Accounting and Management is a scientific journal published by CV. Doki Course and Training. The papers to be published in Equivalent are research articles in the field of Economic, Accounting and Management. Scope - Equivalent : journal Of Economic, Accounting and Management calls for scientific articles on Economics, Financial Accounting, Management Accounting, Public Sector Accounting, Banking, Taxation, Capital Market, Auditing, Financial Management, Human Resouce Management, Marketing Management, Organizational Behaviour, Strategic Management, Entrepreneurship, E-Business.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 381 Documents
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Effects Of Education Level and Accounting Understanding on SAK EMKM Financial Record-Keeping Among Tanjungmekar MSMEs Nia Kurniasih; Riyani Indriyani
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 2 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i2.2282

Abstract

Financial record-keeping based on SAK EMKM remains uneven among MSMEs in Tanjungmekar Village. This study examined the partial and simultaneous effects of education level and accounting understanding on financial record-keeping practices. Using a quantitative causal-associative design, data were collected from 68 MSME owners from a population of 217 registered businesses and analyzed with SPSS 29. Education level had no significant effect (B = 4.281; p = 0.081), whereas accounting understanding had a positive and significant effect (B = 1.219; beta = 0.625; p < 0.001). The model was significant (F = 35.551; p < 0.001) and explained 52.2% of the variance. The study contributes by distinguishing routine financial record-keeping as an initial accounting behavior from final financial-statement quality and by showing that domain-specific accounting capability is more closely associated with record-keeping than formal educational attainment in a rural MSME setting. Practically, the findings support periodic, hands-on accounting training focused on transaction recording, separation of personal and business finances, and simple financial-statement preparation, accompanied by continuous village-level mentoring.

Page 39 of 39 | Total Record : 381

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