Image of Pengaruh Pemahaman Akuntansi, Ukuran Usaha, Dan Motivasi Terhadap Implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah (Studi Empiris Pada Usaha Mikro Kecil Dan Menengah Di Kabupaten Siak)
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Pengaruh Pemahaman Akuntansi, Ukuran Usaha, Dan Motivasi Terhadap Implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah (Studi Empiris Pada Usaha Mikro Kecil Dan Menengah Di Kabupaten Siak)

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 been enforced since 2018 as guidelines for preparing financial reports for MSME actors. These factors include accounting understanding, motivation and business size. This study aims to test and analyze the effect of accounting understanding, business size, and motivation on the implementation of financial accounting standards for micro, small and medium entities (SAK EMKM) in micro, small and medium enterprises (MSMEs) in Siak Regency. The population in this study were MSME players recorded at the Ministry of Industry, Siak Regency, totaling 1126 MSMEs. The sampling technique in this study used incidental sampling technique and obtained 126 respondents from distributing questionnaires. The data processing method uses multiple linear analysis methods. The results showed that accounting understanding, business size, and motivation had a significant effect on the implementation of financial accounting standards for micro, small and medium entities in micro, small and medium enterprises in Siak Regency. From the results of this study, umkm in Siak Regency should understand accounting and have motivation in order to carry out recording and bookkeeping in accordance with the Accounting Standards for Micro, Small and Medium Entities (SAK EMKM).
Keywords: Implementation of SAK EMKM, MSMEs, Accounting Understanding, Business Size, Motivation

Ketersediaan
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Perpustakaan Universitas Riau 2002112846
2002112846
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Informasi Detail
Judul Seri
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No. Panggil
2002112846
Penerbit
Pekanbaru : Universitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2002112846
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
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