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The Effect Of The Level Of Implementation Of The Accounting Recording System, The Level Of Accounting Understanding And The Readiness Level Of Msme Actors On The Implementation Of SAK EMKM In MSMEs In Labuhanbatu Regency Hasibuan, Nur Tri Utami; Rafika, Mulya; Rambe, Bhakti Helvi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 3 (2024): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i3.5957

Abstract

This study utilized a quantitative descriptive approach. The main data for the study was obtained through the distribution of questionnaires and observations. Respondent data were taken from the Labuhanbatu Regency Cooperative and SME Office totaling 100 MSMEs using the Slovin formula. The RSquare (R2) value is 0.234. This proves that the application of the level of use of the accounting recording system (X1), the level of accounting understanding (X2), and the level of readiness of MSME actors (X3) affect SAK EMKM (Y). Outside the variables studied, there are additional elements that account for 76.6% of the total.