CD Skripsi

Pengaruh Kompetensi Sumber Daya Manusia, Sosialisasi Standar Akuntansi Keuangan Entitas Mikro, Kecil, Menengah Dan Kesiapan Pelaku Umkm Terhadap Implementasi Sak Emkm

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The Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) have been established by the Indonesian Accounting Association (IAI) since 2018 and serve as guidelines for the preparation of financial reports for micro, small and medium enterprises (MSMEs) which are influenced by various factors, including human resource competencies, socialization of financial accounting standards for micro, small and medium entities, and the readiness of MSME actors. This study aims to test and analyze the effect of human resource competencies, socialization of SAK EMKM, and readiness of MSME actors on the implementation of SAK EMKM in MSMEs in Siak Regency. This research is quantitative research, using primary data and measured using a Likert scale. The population in this study were UMKM actors recorded at the Ministry of Industry, Siak Regency, totaling 1126 UMKM. The sample of this study used incidental sampling technique using the slovin formula from distributing questionnaires obtained a sample of 126 respondents. The primary data collected was then analyzed using multiple linear regression analysis. The results obtained from this study state that the competence of human resources and the readiness of MSME actors affect the implementation of SAK EMKM while the socialization of SAK EMKM has no effect on the implementation of SAK EMKM. From the results of this study, MSMEs in Siak Regency should participate in training or socialization regarding financial accounting standards for micro, small and medium entities and have readiness to implement these standards so that they can record and produce financial reports in accordance with the Accounting Standards for Micro, Small and Medium Entities (SAK EMKM).
Keywords: Implementation of SAK EMKM, Human Resource Competence, Socialization of SAK EMKM, Readiness of MSME Actors

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002125404

Penerbit

Pekanbaru : Universitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002125404

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Vina

Versi lain/terkait

Lampiran Berkas

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