Pengaruh Pemahaman Akuntansi, Sosialisasi dan Ukuran Usaha terhadap Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM

Rinanda Aprilia Puspitasari, M. Muslimin
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Abstract

This research was conducted with the aim of knowing the effect of understanding accounting, socialization, and business size on the preparation of MSME financial reports based on SAK-EMKM. The data used in this study is primary data where primary data is collected through questionnaires and the measurement technique used is the Likert scale technique. This research was conducted in Dukuh Pakis District. The population in this study were all MSME actors in Dukuh Pakis District, where the number of MSME actors in Dukuh Pakis District was 180 MSME actors. The sample was selected by purposive sampling technique, the sample size was 65 SMEs. Data analysis techniques consist of descriptive statistical tests, instrument tests in the form of validity, reliability and normality tests, classic assumption tests in the form of multicollinearity tests and heteroscedasticity, multiple linear regression analysis, multiple coefficient of determination (R2), f test and t test with the help of SPSS version 26 for windows. Based on the results of the study, it shows that each variable of understanding of accounting, socialization, and business size has a positive effect on the preparation of MSME financial reports based on SAK-EMKM (Y). This can mean that all the variables used can influence MSME actors in preparing MSME financial reports based on SAK-EMKM. Keywords: SAK-EMKM, Preparation of MSME Financial Statements, Accounting Understanding, Socialization, Business Size.
会计理解、社会化和企业规模对基于 SAK EMKM 编制中小微企业财务报表的影响
本研究旨在了解了解会计、社会化和企业规模对基于 SAK-EMKM 编制中小微企业财务报告的影响。本研究使用的数据为原始数据,原始数据通过调查问卷收集,使用的测量技术为李克特量表技术。本研究在 Dukuh Pakis 区进行。研究对象是 Dukuh Pakis 区的所有中小微企业,Dukuh Pakis 区的中小微企业数量为 180 家。样本通过目的性抽样技术选出,样本量为 65 家中小型企业。数据分析技术包括描述性统计检验、有效性、可靠性和正态性检验等工具检验、多重共线性检验和异方差检验等经典假设检验、多元线性回归分析、多元判定系数(R2)、f 检验和 t 检验,并借助 SPSS 26 版进行分析。研究结果表明,基于 SAK-EMKM 的中小微企业财务报告编制中,对会计的理解、社会化程度和企业规模这三个变量均有积极影响(Y)。这意味着所有变量都能影响中小微企业行为主根据 SAK-EMKM 编制中小微企业财务报告。 关键词SAK-EMKM、中小微企业财务报表编制、会计理解、社会化、企业规模。
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