PENGARUH TINGKAT PENDIDIKAN PELAKU USAHA MIKRO KECIL MENENGAH DAN SOSIALISASI SAK EMKM TERHADAP PEMAHAMAN SAK EMKM

Ramadhani, Fitra (2022) PENGARUH TINGKAT PENDIDIKAN PELAKU USAHA MIKRO KECIL MENENGAH DAN SOSIALISASI SAK EMKM TERHADAP PEMAHAMAN SAK EMKM. Skripsi thesis, UNIVERSITAS MUHAMMDIYAH PALOPO.

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Abstract

This study aims to examine the effect of the education level of MSME actors and SAK EMKM socialization on the understanding of SAK EMKM. The constrains of MSMEs not being able to compile financial reports based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) are strongly influenced by the education of MSME actors, because the average level of education of MSME actors os still low, lack of understanding of financial statement preparation makes SMEs have difficulty in getting access to banking and other resources. The population in this study are SMEs in palopo city. Purposive Sampling was used with a total 80 respondents. The data analysis method used is multiple linear regression analysis. The test result show that the education level variable of MSME actors has a positive and significant effect on understanding SAK EMKM and the SAK EMKM socializatiton variable has a positive and significant effect on understanding SAK EMKM. Keywords: Education Level of MSME Actors, Socialization of SAK EMKM, Understanding of SAK EMKM.

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