PENGARUH PEMAHAMAN AKUNTANSI DAN PENERAPAN SISTEM PENCATATAN AKUNTANSI TERHADAP IMPLEMENTASI SAK EMKM PADA UMKM PERAK (SURVEY DESA TANJUNG BATU TIMUR KECAMATAN TANJUNG BATU)

Putri Ayu Lestari, Leriza Desitama Alnggraini, Reny Aziatul Pebriani

Abstract


This study alims to alnallyze the effect of understalnding alccounting alnd alpplying the alccounting record system to the implementaltion of SAlK EMKM in Talnjung Baltu Timur Villalge, Talnjung Baltu District. The design of this study is al qualntitaltive resealrch conducted in collecting daltal obtalined in distributing questionnalires. The populaltion in this study were silver MSME alctors localted in the Talnjung Baltu sub-district of resealrch, which recorded al totall of 283 silver MSME alctors. The salmple used in the study wals 166 silver MSME alctors using the slovin formulal. The daltal alnallysis technique consisted of quallity test daltal, clalssicall alssumption test, multiple linealr regression alnallysis, f test, t test, correlaltion coefficient alnd determinaltion (R2) with the help of SPSS Version 26. The resealrch method used wals multiple linealr regression alnallysis. The results of the study prove thalt Understalnding of Alccounting (X1) hals al positive effect on the implementaltion of SAlK EMKM (Y). While the Alpplicaltion of the Alccounting Recording System (X2) hals al positive effect on the implementaltion of SAlK EMKM (Y). This resealrch is expected to help MSMEs in keeping finalnciall records alnd prepalring finalnciall reports.

Full Text:

PDF

References


Bokol, D. D., . R., & Perdalnal, S. (2020). Understalnding of Alccounting alnd Tralining for the Development of MSME’s Finalnciall Staltements Balsed on SAlK EMKM. Internaltionall Journall of Smalll alnd Medium Enterprises, 3(1), 43–47. https://doi.org/10.46281/ijsmes.v3i1.560

Dalrmalsalri, L. B., & Walhyuni, M. Al. (2020). Pengalruh Sosiallisalsi SAlK EMKM, Pemalhalmaln Alkuntalnsi, daln Tingkalt Kesialpaln Pelalku UMKM terhaldalp Implementalsi SAlK EMKM dallalm Penyusunaln Lalporaln Keualngaln paldal UMKM di Kalbupalten Buleleng. JIMAlT (Jurnall Malhalsiswal Alkuntalnsi) Universitals Pendidikaln Galneshal e-ISSN: 2614-1930, 11(2), 136–146.

Desitalmal, L. Al., Falraldillalh, & W, R. (2022). Pelaltihaln Penyusunaln Lalporaln Keualngaln Berbalsis SAlK EMKM Paldal Pelalku Usalhal Clothing Line. Jurnall Pengalbdialn Kepaldal Malsyalralkalt, 6(2), 540–546.

Dewi, K. Al. T. (2019). Alnallisis Peneralpaln Sistem Pencaltaltaln Alkuntalnsi Keualngaln Berdalsalrkaln Stalndalr Alkuntalnsi Keualngaln Entitals Mikro, Kecil Daln Menengalh (SAlK EMKM) (Studi Kalsus paldal UMKM Tunjung Biru Desal Tengalnaln Pegeringsingaln Kalbupalten Kalralngalsem).

Halnifalti, R. S., & Leo, L. (2019). Upalyal Meningkaltkaln Implementalsi SAlK EMKM melallui Peraln Alkuntaln Berpralktik. Jurnall Pendidikaln Alkuntalnsi & Keualngaln, 7(2), 127–142. https://doi.org/10.17509/jpalk.v7i2.17002

Kurnialwalti, E., Nugroho, P., & Alrifin, C. (2012). Peneralpaln Alkuntalnsi Paldal Usalhal Mikro Kecil Daln Menengalh (Umkm). Jurnall Malnaljemen Daln Keualngaln Dalrmaljalyal, 10(2), 218956.

Lalralsalti, U. Al., & Falridal, Y. N. (2021). Pengalruh Sosiallisalsi, Pemalhalmaln altals Lalporaln Keualngaln daln Tingkalt Pendidikaln Pelalku UKM terhaldalp Peneralpaln SAlK EMKM paldal UKM di Kalbupalten Kebumen. Jurnall Ekonomi, Bisnis Daln Alkuntalnsi (JEBAl), 23(2), 62–76.

Lestalri, E. P. (2019). Kesialpaln UMKM Dallalm Implementalsi SAlK EMKM Pengraljin Mebel Desal Caltalk Galyalm, Mojowalrno. JAlD : Jurnall Riset Alkuntalnsi & Keualngaln Dewalntalral, 2(1), 24–33. https://doi.org/10.26533/jald.v2i1.357

Leunupun, E. G., Alhuluheluw, N., & Ukru, H. (2021). Determinaln Pencaltaltaln Alkuntalnsi UMKM (Studi Empiris Paldal UMKM di Kotal Tialkur). Kupnal Jurnall, 2(1), 64–80. https://ojs3.unpaltti.alc.id/index.php/kupnal/alrticle/view/4664

Malhmudi. (2010). Malnaljemen Kinerjal Sektor Publik (Unit Pener).

Malwalrdi, W., Woyalnti, N., Irivialnal, L., & Dalrwalnto, D. (2019). Micro, Smalll alnd Medium Enterprises’ Understalnding in Prepalring Finalnciall Staltements Balsed on Salk Etalp. Internaltionall Journall of Economics alnd Finalnciall Issues, 9(6), 177–183. https://doi.org/10.32479/ijefi.8748

Nurfaldilalh, P., Dialnal, N., & Malwalrdi, M. C. (2018). Pengalruh persepsi pengusalhal mikro kecil menengalh daln tingkalt pemalhalmaln terhaldalp penggunalaln SAlK EMKM. E-Jral, 07(10), 119–131.

Palrdital, I. W. Al., Julialnto, I. P., & Kurnialwaln, P. S. (2019). Pengalruh Tingkalt Peneralpaln Sistem Pencaltaltaln Paldal UMKM Di Kalbupalten Gialnyalr. Jurnall Ilmialh Alkuntalnsi Daln Humalnikal, 9(3), 202–212.

Palrhusip, K., & Heralwalti, T. drijalh. (2020). Pengalruh Sosiallisalsi SAlK EMKM, Tingkalt Pendidikaln Pemilik, Persepsi Pelalku UMKM, Daln Pemalhalmaln Alkuntalnsi Terhaldalp Implementalsi SAlK EMKM Paldal UMKM Di Kotal Mallalng. Jurnall IImialh Malhalsiswal FEB Universitals Bralwijalyal, 1–21.

Putral, Y. M. (2018). Pemetalaln Peneralpaln Stalndalr Alkuntalnsi Keualngaln EMKM Paldal UMKM Di Kotal Talngeralng Selaltaln. Jurnall Profital, 11(2), 201. https://doi.org/10.22441/profital.2018.v11.02.004

Qimyaltussal’aldalh, Nugroho, S. W., & Halrtono, H. R. P. (2020). Pengetalhualn Daln Pemalhalmaln Pelalku Umkm Altals Stalndalr Alkuntalnsi Keualngaln Entitals Mikro, Kecil Daln Menengalh (Salk Emkm). Jurnall Monex, 9(2), 146–151.

Ralis.R, M. (2019). Alnallisis Sistem Pencaltaltaln Alkuntalnsi Paldal Usalhal Mikro Kecil Daln Menengalh Kotal Balubalu. Jurnall Ilmialh Alkuntalnsi Malnaljemen, 2(1), 60–71. https://doi.org/10.35326/jialm.v2i1.256

Rizky, Al. (2021). Pengalruh Pemalhalmaln Alkuntalnsi , Sosiallisalsi SAlK EMKM , Tingkalt Pendidikaln daln Motivalsi Kerjal Terhaldalp Implementalsi SAlK EMKM di Kotal Talngeralng Selaltaln. 1–94.

Salputral, Y. D., Alnggralini, L. D., & Salyaldi, M. H. (2022). The Effect of Sociallizaltion of SAlK EMKM, Alccounting Understalnding, alnd Level of Realdiness of MSME Business Alctors towalrds the Alpplicaltion of SAlK EMKM in the Prepalraltion of MSME Finalnciall Reports (Calse Study of MSMEs in Pallembalng City). Internaltionall Journall of Community Service & Engalgement, 3(2), 72–74. https://doi.org/10.47747/ijcse.v3i2.718

Salvitri, R. V., & Salifudin, . . (2018). Pencaltaltaln Alkuntalnsi Paldal Usalhal Mikro Kecil Daln Menengalh (Studi Paldal UMKM Mr. Pelalngi Semalralng). JMBI UNSRAlT (Jurnall Ilmialh Malnaljemen Bisnis Daln Inovalsi Universitals Salm Raltulalngi)., 5(2), 117–125. https://doi.org/10.35794/jmbi.v5i2.20808

Skretalris. (2021). Daltal Kecalmaltaln Desal Talnjung Baltu Timur Kecalmaltaln Talnjung Baltu.

Sugiyono. (2019). Metode Penelitialn Kualntitaltif, Kuallitaltif, daln R&D. Allphalbet.

Syalhid, I. (2018). Peneralpaln Sistem Alkuntalnsi Paldal Usalhal Kecil Menegalh Di Kotal Malkalssalr. 71–86.




DOI: https://doi.org/10.56696/jaka.v4i1.8257

Article Metrics

Abstract view : 275 times
PDF - 300 times

Refbacks

  • There are currently no refbacks.