FAKTOR-FAKTOR YANG MEMPENGARUHI PEMAHAMAN UMKM DALAM PENYAJIAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA UMKM DI KELURAHAN JAKASETIA

Autor:	Delvin Kautsar, Hj. Dewi Rejeki, Se., Ak., M.Si., Ca.
Rok vydání:	2020
Předmět:	Variable (computer science) Data retrieval Business administration Socialization (Marxism) Regression analysis Business
Zdroj:	Jurnal Akuntansi dan Bisnis Krisnadwipayana. 7
ISSN:	2655-9919 2406-7415
Popis:	To find out how much the influence of the giving information and socialization, educational background, level of education, size of enterprises and enterprises long on the understanding of MSMes in drawing up financial statements based on the SAK EMKM. This research was carried out on 75 SMES in Jakasetia Sub-district using the questionnaire as a data retrieval method. Data was analyzed using multiple regression analysis that processed it through SPSS 25.0 application software The result of the t-test showed that the giving information and socialization, educational background, level of education, size of enterprises and enterprises long variables had a significant effect on the understanding of MSMes in drawing up financial statements based on the SAK EMKM. The conclusion of this study shows that the variable the giving information and socialization, educational background, level of education, size of enterprises and enterprises long has a significant effect on the understanding of MSMes in drawing up financial statements based on the SAK EMKM.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::a58b9b56c5966c6cb981cf160187bcf2 https://doi.org/10.35137/jabk.v7i1.375 Zobrazit plný text záznamu