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All Journal E-Jurnal Akuntansi Universitas Udayana JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Jurnal ABM Mengabdi Journal of Community Practice and Social Welfare (JaCiPS)
Rusmanah, Enok
Universitas Pakuan
Humanities Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Social Sciences Other

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Journal : E-Jurnal Akuntansi Universitas Udayana

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Penerapan SAK EMKM Sektor Pertanian Kabupaten Bogor Menuju Pengembangan Industri 4.0 Enok Rusmanah; Nizam Muhamad Ariyanto
E-Jurnal Akuntansi Vol 31 No 5 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i05.p11

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the main drivers of the economy and dominated by the agricultural sector. However, this sector does not show a significant improvement. The main obstacle is the lack of MSME access to financing due to reliable financial reports. Financial Accounting Standards for MSMEs (SAK EMKM) were prepared to address this challenge. This study motivates to determine the perceptions of MSME of agricultural sector towards SAK EMKM. The study is done in Bogor Regency with farmers as the respondens. Descriptive analysis and Technology Acceptance Model (TAM) by Davis (1989) are combined to explain the perceptions. The results show that SAK EMKM was usefull but did not agree that it was easy to implement. Keywords: UMKM; SAK EMKM; Technology Acceptance Model.
Co-Authors Amelia Rahmi Arie Wibowo Irawan Dwi Meyliani Riswanti Fadillah, Haqi Fredi Andria Fredi Andria Jalaludin Almahali Nizam Muhamad Ariyanto