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All Journal Jurnal Media Wahana Ekonomika Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Kajian Akuntansi
Lis Djuniar
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Economics, Econometrics & Finance

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Journal : Jemasi Jurnal Ekonomi Manajemen dan Akuntansi

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FAKTOR–FAKTOR YANG MEMPENGARUHI KUALITAS PENERAPAN LAPORAN KEUANGAN BERDASARKAN SAK ETAP PADA UMKM DI KOTA PALEMBANG. Lis Djuniar; Yeni, Mesri
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 16 No 1 (2020): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (507.832 KB) | DOI: 10.35449/jemasi.v16i1.93

Abstract

This study aimed to determine the effect of educational educational bacground, level of education, business age, zise of business, and provision of information on the implementation of financial statements based on SAK ETAP in MSMEs in Palembang. This type of research was associative research. This research was conducted at the UMK in Palembang. The variables in this study were educational background, education level, business size, and provision of sociallization. The data used was primary data with data collection techniques namely questionnaires and interviews with 100 respondents. Based on the results of research conducted at the UMK in Palembang. Conclusions can be taken simultaneously that educational background, level of education, size of business, and provision of socialization had an influence and significant effect on the application of financial statments based on SAK ETAP, while partially background variables education, level of education, size of business, and provision of socialization had an influence and significant effect on the application of financial statments based on SAK ETAP.
Co-Authors Dina Aziza Putri Ita Ningsih Ladewi, Yuhanis Nunung Nurhayati Yeni, Mesri