Understanding of Accounting and Training for the Development of MSME’s Financial Statements Based on Sak Emkm

  • Darto Dengi Bokol Accounting Study Program Student, Faculty of Economics and Business, Wisnuwardhana University Malang, Indonesia
  • . Ratnawati Accounting Study Program, Faculty of Economics and Business, Wisnuwardhana University Malang, Indonesia
  • Sukma Perdana Accounting Study Program, Faculty of Economics and Business, Wisnuwardhana University Malang, Indonesia
Keywords: Understanding of Accounting, Training on Financial Report Preparation, MSME Financial Reporting Based on SAK EMKM.

Abstract

The purpose of this study was to determine the Effect of Accounting Understanding on MSME Financial Reporting Based on SAK EMKM, Effect of Training on Financial Report Preparation on MSME Financial Reporting Based on SAK EMKM. Study at Sanan Tempe Chips Industry Center in Blimbing District, Malang City. The sample of this research is 65 MSME centers of Sanan Tempe Chips Industry in Malang City Blimbing District. Hypothesis testing uses a regression test that is preceded by a normality test, a multicollinearity test, and a heteroscedasticity test. Furthermore, hypothesis testing is done by using multiple regression tests. The results of the study indicate that accounting understanding has no significant effect on MSME financial reporting based on SAK EMKM. Training on the preparation of financial statements has no significant effect on MSME financial reporting based on SAK EMKM.

               

References

Kuncoro, M. (2003). Metode Riset Untuk Bisnis dan Ekonomi. Jakarta: Erlangga.

Tarmizi, R. (2015). Pengaruh Persepsi Pengusaha Kecil dan Menengah Terhadap Penggunaan Sak Etap di Kota Bandar Lampung (Studi Pada Sentra Kripik Segalamider Bandar Lampung).Jurnal Akuntansi dan Keuangan. 4(3), 1-24.

Ratnawati. (2017). SME’s innovation of the mediator of the influence of the implementation of CSR program on competitive advantage of SME’s in Malang. Journal Of Applied Manajement (JAM), 15(2), 261–270.

Sariningtyas, P., & Diah, W. T. (2011). Standar Akuntansi Keuangan Pada Usaha Kecil Dan Menengah.

Wahdini & Suhairi. (2006). Persepsi Akuntan terhadap Overload bagi Usaha Kecil dan Menengah. Proceeding Simposium Nasional Akuntansi . Padang.

Published
2020-05-04
How to Cite
Bokol, D. D., Ratnawati, ., & Perdana, S. (2020). Understanding of Accounting and Training for the Development of MSME’s Financial Statements Based on Sak Emkm. International Journal of Small and Medium Enterprises, 3(1), 43-47. https://doi.org/10.46281/ijsmes.v3i1.560