Jurnal Profiet
Vol 4 No 1 (2020): Jurnal Profiet

PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH (SAK EMKM) PADA UMKM DI KOTA PADANG

Lisa Fitriani Rahman (STIE Perbankan Indonesia)
Shinta Ayudhia (STIE Perbankan Indonesia)



Article Info

Publish Date
30 Jun 2020

Abstract

This study aims to see to find out the application of SAK EMKM to MSMEs in Padang Barat District. To determine the effect of applying the EMKM to MSMEs for the growth of MSMEs in Padang Barat District.The sample in this study was obtained from the Office of Cooperatives and Small and Medium Enterprises for West Padang Subdistrict as many as 171 samples using the Slovin formula. The application of financial accounting standards for small and medium micro entities (SAK EMKM) has a positive and significant influence on the growth of small and medium micro enterprises because the significance value obtained is 0,000 < 0,05 which is supported by the value of t count of 14,633 > t table of 1,973. The magnitude of the ability of the independent variable in this case is the application of the small and medium micro financial entity accounting standard (SAK EMKM) to the dependent variable in this case is the growth of small and medium micro enterprises by 55.90% while the remaining 44.10% is influenced by variables other than variables that were not included in the research model.

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Journal Info

Abbrev

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Marketing STIE Perbankan Indonesia menerbitkan artikel-artikel di bidang manajemen, seperti keuangan, pemasaran, sumber daya manusia, sistem informasi manajemen, kewirausahaan dan studi terkait lainnya. Para editor menerima artikel paling lambat sebulan sebelum jadwal terbit . Penulis ...