PENGARUH KUALITAS SDM, UKURAN USAHA DAN LAMA USAHA TERHADAP PEMAHAMAN UMKM DALAM MENYUSUN LAPORAN KEUANGAN BERDASARKAN SAK EMKM

Abstract

ABSTRACT

 

               SAK EMKM is an extension of the Financial Accounting Standards for Micro, Small and Medium Enterprises Macro which is specifically designed as a benchmark for financial accounting standards for MSMEs. This study aims to examine the effect of HR Quality, Business Size, and Ownership of Business Units on the Understanding of MSMEs in preparing financial reports based on SAK EMKM. The samples in this study were micro and micro MSME Caffe types in Malang City. The method used is multiple linear regression, the data in this study are primary data using data collection techniques in this study by distributing questionnaires using a Likert scale, to test the hypothesis using the F test with a significance level of 5%, the coefficient of determination of the test (R) and T test with a significant value and a probability of 5%. The results of this study indicate that each independent variable can affect the understanding of MSMEs in preparing financial reports based on SAK EMKM. The quality of human resources has a positive and significant effect on understanding of MSMEs, business size has a positive and significant effect on understanding of MSMEs, and length of business has a significant positive effect on understanding MSMEs in preparing financial reports based on SAK EMKM.

 

Keywords : Quality of human resources, size of business, ownership of business units and understanding of MSMEs