PENGARUH UKURAN USAHA, PERSEPSI PEMILIK DAN LAMA USAHA TERHADAP PEMAHAMAN UMKM DALAM MENYUSUN LAPORAN KEUANGAN BERDASAKAN SAK-EMKM (STUDI PADA UMKM DI KABUPATEN DEMAK)

This study to determine the influence of the business size , owner's perception, and understanding of MSMEs in compiling financial reports based on SAK-EMKM on MSMEs in Demak Regency. The study used a quantitative approach with multiple linear regression analysis. The data collection method is to spread the distribution directly and use google forms in the field of trade in types of food and beverages registered at the Department of Industry, Cooperatives and SMEs in Demak Regency. Sampling using the Slovin formula and purposive sampling method, namely sampling is limited to certain people who can provide appropriate data or can meet certain criteria. The number of respondents in this study were 400 MSME actors. The data analysis method used multiple linear regression analysis with the help of SPSS Statistics version 25 program. The results showed that: Business Size had a positive effect on MSME understanding in preparing financial reports based on SAK EMKM. Owner's perception does not have a positive effect on understanding MSMEs in compiling financial reports based on SAK EMKM and Business Length has a negative effect on understanding MSMEs in compiling financial reports based on SAK EMKM. The limitations of the research are the independent variables and their objects. The independent variable only has an effect of 12.7% on the understanding of MSMEs in compiling financial reports based on SAK EMKM, while the object only consists of MSMEs in the field of trade in the types of food and beverages registered