Socialization of SAK EMKM, Perceptions of MSME Actors, and Education Level of MSME Owners on the Implementation of SAK EMKM in Financial Reports for MSMEs in Ponorogo District < Vianita Diah Safitri1*, Khusnatul Zulfa Wafirotin2 , Iin Wijayanti 3, Slamet Santoso 4, Nurul Hidayah5
Universitas Muhammadiyah Ponorogo
Abstract
Article Title : <Socialization of SAK EMKM, Perceptions of MSME Actors, and Education Level of MSME Owners on the Implementation of SAK EMKM in Financial Reports for MSMEs in Ponorogo District>
1. Authors
: < Vianita Diah Safitri1*, Khusnatul Zulfa Wafirotin2 , Iin Wijayanti 3, Slamet Santoso 4, Nurul Hidayah5 >
3. Affiliation
: <S-1 Akuntansi, Ekonomi, Universitas Muhammadiyah Ponorogo, Ponorogo, Indonesia>
4. Introduction
: < According to current statistical records, Indonesia^s population is 270.2 million people, of which 70.72% of the total population is of productive age. With this large number, of course, not all of them can be absorbed into the world of work. This is because the number of jobs in Indonesia is not sufficient to absorb productive age workers. Due to the large number of people of productive age who are unemployed, Micro, Small, and Medium Enterprises (MSMEs) have emerged which are one of the solutions to overcome the large number of people who have not found work in their productive age. The increasing number of MSMEs are mostly still experiencing difficulties in making accounting records and in making financial reports. Judging from its function, the accounting data that is owned can be used as a reliable basis for making economic decisions that are used to manage its business, including the decision to develop a target market, set prices, and the ability to generate profits. The development of a business can be seen from the accounting process, if the accounting process is well structured and organized according to standards then the information produced is very useful for internal and external companies.>
5. Purpose
: < This study aims to examine the effect of SAK EMKM socialization, perceptions of MSME actors, and the education level of MSME owners on the application of SAK EMKM in financial reports to MSMEs in Ponorogo.>
6. Method
: < This research was carried out in Ponorogo District with the object to be studied, namely MSME actors. This research is included in quantitative research. The data used in this study are primary data obtained from distributing questionnaires to respondents. The population used in this study were MSMEs registered with the PERDAGKUM service in Ponorogo Regency. Samples were taken using area sampling techniques so that 100 samples were obtained.
The data obtained is in the form of numbers or scores, each questionnaire item is assessed and will be analyzed using several data analysis techniques with statistical tests using SPSS version 25. Descriptive statistical tests are used to provide an overview or description of research data as seen from the average value, minimum value, maximum value, and standard deviation. Next is to test the quality of the data in the form of validity and reliability tests, classic assumption tests in the form of tests of normality, multicollinearity, and heteroscedasticity, multiple linear regression analysis, t-test, F test, and test the coefficient of determination (R2).>
7. Main Finding
: < The result of this study indicates that partially and simultaneously the independent variables, namely the socialization of SAK EMKM, perceptions of MSME actors, and the education level of MSME owners have a positive and significant effect on the dependent variable, namely the application of SAK EMKM in financial reports to MSMEs in Ponorogo District.>
8. Implication
: < MSMEs in Ponorogo District >
9. Keywords
: < application of SAK EMKM- socialization- perception- education level>
Keywords: application of SAK EMKM- socialization- perception- education level
