The Influence of Perceptions of MSMEEntrepreneurs, Accounting Understanding and Socialization of SAK EMKMon the Application of SAK EMKM
Dublin Core
Title
The Influence of Perceptions of MSMEEntrepreneurs, Accounting Understanding and Socialization of SAK EMKMon the Application of SAK EMKM
Subject
MSME, Perceptions of MSMEEntrepreneurs,Accounting Understanding, Socialization of SAK EMKM, Application of SAK EMKM
Description
This researchcombines various previous research instruments with the aim of obtaining the best results in knowing the extent of the influence of the perceptions of MSME entrepreneurs, accounting understanding and socialization of sak emkm on the application of sak emkm in the bojongsoang areaIn this research, quantitative techniques with descriptive and verification approaches are used to investigate the relationship between three independent variables and one dependent variable. The data for the study were separated into two categories: primary data from respondent questionnaires and secondary data from books, papers, and other relevant literature.Slovin's formula is used in determining the minimum sample size of a limited population, as well as avoiding sampling errors that may occur.In this instance, the sample was chosen using a purposive sampling strategy in conjunction with a non-probability sampling technique. 141 MSME entrepreneursin Bojongloa Kidulsub-district were selected from a total population of 1,641 MSME entrepreneursutilizing a purposive sampling strategy and non-probability sampling method. These entrepreneurs have met the criteria of implementing SAK EMKM which is considered to represent the entire populationThe results show that the way MSME entrepreneurs perceive SAK EMKM, their accounting knowledge, and their familiarity with SAK EMKM through socialization greatly affect their ability to implement it well. Therefore, efforts to improve the application of SAK EMKM should concentrate on improving MSME entrepreneurs' understanding and awareness of the accounting principles and specific requirements of SAK EMKM
Creator
Taufik Hidayat1, Devyanthi Sjarif 2, Astrin Kusumawardani3, Muhamad Rizki Pratama4
Source
https://dinastipub.org/DIJEFA/article/view/2276/1510
Publisher
Universitas Indonesia Membangun
Date
08 February 2024
Contributor
Format
PDF
Language
English
Type
Text
Files
Collection
Citation
Taufik Hidayat1, Devyanthi Sjarif 2, Astrin Kusumawardani3, Muhamad Rizki Pratama4, “The Influence of Perceptions of MSMEEntrepreneurs, Accounting Understanding and Socialization of SAK EMKMon the Application of SAK EMKM,” Repository Horizon University Indonesia, accessed April 20, 2025, https://repository.horizon.ac.id/items/show/5886.