Pengaruh Pemahaman Akuntansi, Ukuran Usaha, Dan Motivasi Terhadap Implementas…

The preparation of financial reports is important for business actors including Small Micro and Medium Enterprises (MSMEs). Many factors influence the implementation of recording and preparing financial reports in accordance with the standards set by the Indonesian Accounting Association (IAI), namely the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) which have …