Pengaruh Sosialisasi, Persepsi Pelaku Dan Motivasi Kerja Terhadap Implementas…

ABSTRACT Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) are independent financial accounting standards that can be used by entities that meet the definition of an entity without significant public accountability. SAK EMKM clearly explains the business unit concept as one of its basic assumptions. Therefore, to prepare financial reports based on SAK EMKM, a compa…