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Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
ISSN : 26562871     EISSN : 26564351     DOI : https://doi.org/10.47467/alkharaj
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah is a scientific journal published by Pusat Riset dan Kebijakan Strategis PRKS) of  Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor in collaboration with Masyarakat Ekonomi Syariah (MES) and Intelectual Association for Islamic Studies (IAFORIS) . This journal contains scientific papers from academics, researchers and practitioners in the fields of Islamic economics, finance and business research. E-ISSN 2656-4351 ISSN Print 2656-2871   DOI: 10.47467/alkharaj  Starting from Volume 1 Number 1 2019 to Volume 6 Number 3 of 2024 published on the website with the URL https://journal.laaroiba.ac.id/index.php/alkharaj. Starting from Volume 6 Number 4 2024 onwards it will be published with the URL https://journal-laaroiba.com/ojs/index.php/alkharaj.
Articles 141 Documents
Search results for , issue "Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan " : 141 Documents clear
Pengaruh Ukuran Usaha, Pendidikan, Informasi, Sosialisasi pada Pemahaman UMKM terhadap Laporan Keuangan EMKM Vivin Sulaymah; Nugraeni Nugraeni
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.2906

Abstract

This research aims to assess the influence of company size and level of education as well as providing information and outreach to MSME players on the preparation of financial reports in accordance with SAK EMKM. The data used is primary data collected through a questionnaire with a Likert scale. This research was carried out in Nogotirto Village, Sleman Regency involving 275 MSMEs registered with the Trade, Operations and Cooperative SMEs Service. The sample was selected using a random sampling technique and calculated using the Slovin formula, so that 74 MSME actors were obtained as a sample. The data analysis techniques used include classical assumption testing and hypothesis testing with the help of IBM SPSS Statistics 25. The research results show that business size and education level do not have a simultaneous influence on MSMEs' understanding of preparing financial reports according to SAK EMKM. However, providing information and outreach has been proven to have a significant positive impact. The implication of these findings is that it is important for MSME players to continue to gain knowledge through relevant information, outreach and training.