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PENGARUH PERSEPSI PELAKU UMKM DAN PEMAHAMAN AKUNTANSI TERHADAP PENERAPAN SAK EMKM PADA UMKM KELURAHAN SEMBUNGHARJO

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This study aims to analyze the influence of the perceptions of Micro, Small and Medium Enterprises (MSMEs) owners and their understanding of accounting on the implementation of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The research was conducted in Sembungharjo Village, Genuk Subdistrict, Semarang City, using a quantitative approach through primary data collection with questionnaires. The results show that MSME owners' perceptions have a positive and significantly impacts the implementation of SAK EMKM. The application of SAK EMKM has been proven to help MSMEs prepare financial statements according to standards, which in turn improves their financial performance.

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Availability

12092701		My Library	Available
12092702		My Library	Available

Detail Information

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Call Number

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Publisher

semarang : STIE WIDYA MANGGALA., 2025

Collation

30 cm x 21 cm, xiv + 92 hlm

Language

Indonesia

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Classification

NONE

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Edition

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Subject(s)

Akuntansi

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