Reviu Akuntansi, Keuangan, dan Sistem Informasi
Vol. 1 No. 1 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)

ANALISIS FAKTOR – FAKTOR YANG MEMENGARUHI PEMAHAMAN UMKM DALAM PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM (Studi Kasus UMKM di Desa Ngawonggo Kecamatan Tajinan)

Vionna Dian Arnetta (Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya)
Wiwik Hidajah Ekowati (Brawijaya University)

Article Info

Publish Date
01 Jan 2022

Abstract

This study aims to empirically examine the effect of education level, educational background, business size, accounting knowledge, information provision, and socialization on MSME understanding in preparing financial reports based on FAS for MSME (SAK EMKM). The object of this study includes MSME entrepreneurs of Ngawonggo Village. The data were collected from the survey, and the samples of 60 data were selected through a simple random sampling technique and analyzed by logistic regression utilizing SPSS version 25 software. The results of the study indicated that business size and accounting knowledge affected MSME understanding in preparing financial reports based on FAS for MSME. Whilst, the level of education, educational background, information provision, and socialization did not affect MSME understanding in preparing financial reports based on FAS for MSME.

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Journal Info
Reviu Akuntansi, Keuangan, dan Sistem Informasi
Website

Abbrev

reaksi

Publisher

Universitas Brawijaya

Subject

Economics, Econometrics & Finance

Description

Publish all forms of quantitative and qualitative research articles as well as other scientific studies related to the fields of Accounting, Finance, and Information ...