FAKTOR-FAKTOR YANG MEMPENGARUHI UMKM DALAM PENYUSUNAN LAPORAN KEUANGAN BERBASIS SAK EMKM (Studi Kasus Pada Desa Klampokan, Kab Probolinggo)

Abstract

The research with the title factors influencing MSMEs in compiling financial reports based on SAK EMKM was carried out with the aim of knowing whether the level of education, socialization and public perception had an influence on the preparation of financial statements based on SAK EMKM for MSME owners in the village of Klampokan, Probolinggo Regency. The data used in this study is primary data, where primary data collection is done by distributing questionnaires to MSME owners, and the data analysis technique used uses a Likert scale. The population in this study were all MSME owners in Klampokan Village, Probolinggo Regency, where the number of MSMEs in Klampokan village was 42 actors and the sampling technique used purposive sampling. Data analysis techniques used include instrument testing, data normality test, classical assumption test and hypothesis testing. The results of the study show that each variable, namely the level of education, socialization, and perceptions of MSME owners has a positive influence on the preparation of financial statements based on SAK EMKM. From this it can be interpreted that all the variables in this study can influence MSME actors in compiling financial reports based on SAK EMKM.

Keywords: Preparation of Financial Reports, Socialization, Education Level, MSME Perception, SAK EMKM