International Journal of Advanced Technology and Social Sciences (IJATSS)
Vol. 1 No. 4 (2023): December 2023

Factors Influencing the Implementation of SAK EMKM to Msmes in Kesugihan District, Cilacap Regency

Suwono (Universitas Nahdlatul Ulama Al Ghazali Cilacap)
Muhamad Rijal Pamungkas (Universitas Nahdlatul Ulama Al Ghazali Cilacap)
Hatta Setiabudhi (Universitas Nahdlatul Ulama Al Ghazali Cilacap)

Article Info

Publish Date
28 Dec 2023

Abstract

This research aims to examine the influence of socialization of SAK EMKM, understanding of accounting and educational level  on the implementation of SAK EMKM. The focus of this study is on MSME owners in Kesugihan District, Cilacap Regency. A total of 70 data were collected using  survey method with purposive sampling technique. The tool used to analyze the variable relationships in this study is Partial Least Squares (PLS) with  SmartPLS implementation. Research results show that educational level does not affect the implementation of SAK EMKM. On the other hand, different understandings of financial reporting and the socialization of SAK EMKM affect the implementation of SAK EMKM

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Journal Info
International Journal of Advanced Technology and Social Sciences (IJATSS)
Website

Abbrev

ijatss

Publisher

MULTITECH PUBLISHER

Subject

Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

The International Journal of Advanced Technology and Social Sciences (IJATSS) is the ultimate online platform for researchers, scholars, practitioners, and innovators. IJATSS Journal provides a global network of professionals and experts in various fields of research, promoting knowledge-sharing and ...