Record Details

PENGARUH PERSEPSI PENGUSAHA MIKRO KECIL MENENGAH DAN TINGKAT PEMAHAMAN TERHADAP PENGGUNAAN SAK EMKM

Jurnal Ilmiah Riset Akuntansi

View Archive Info
 
 
Field Value
 
Title PENGARUH PERSEPSI PENGUSAHA MIKRO KECIL MENENGAH DAN TINGKAT PEMAHAMAN TERHADAP PENGGUNAAN SAK EMKM
 
Creator Nurfadilah, Putri
Diana, Nur
Mawardi, M. Cholid
 
Description ABSTRACT    This study aims to determine the Perception of Small and Medium Entrepreneur and the Use of EMKM IFRSs. The data used in this study are primary data, the study population, namely MSME entrepreneur in the field of food and beverage sampling techniques used purposive sampling method. To provide knowledge material for MSME companies specifically regarding the application of EMKM IFRSs in the preparation of financial statements. The existence of the research is expected to increase the understanding of entrepreneur about financial statements based on SAK EMKM. The result obtained using the multiple linear regression test Y = -0.043+ 0.536 X1 +0.618 X2 and the test from this study using the t test. These result indicate that the Perception of Micro, Small and Medium Entrepreneurs (UMKM) has a positive effect on the use of SAK EMKM and the Level of Understanding does not affect the Use of SAK EMKM.Keyword : Perception, level of understanding, UMKM, SAK EMKM
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2019-07-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/4489
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 8, No 11 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/4489/4050
 
Rights Copyright (c) 2019 Jurnal Ilmiah Riset Akuntansi