Factors Influencing the Implementation of SAK EMKM to Msmes in Kesugihan District, Cilacap Regency

Authors

  • Suwono Universitas Nahdlatul Ulama Al Ghazali Cilacap Author
  • Muhamad Rijal Pamungkas Universitas Nahdlatul Ulama Al Ghazali Cilacap Author
  • Hatta Setiabudhi Universitas Nahdlatul Ulama Al Ghazali Cilacap Author

Keywords:

Socialization of SAK EMKM, Understanding of Financial Reports, Level of Education, Implementation of SAK EMKM

Abstract

This research aims to examine the influence of socialization of SAK EMKM, understanding of accounting and educational level  on the implementation of SAK EMKM. The focus of this study is on MSME owners in Kesugihan District, Cilacap Regency. A total of 70 data were collected using  survey method with purposive sampling technique. The tool used to analyze the variable relationships in this study is Partial Least Squares (PLS) with  SmartPLS implementation. Research results show that educational level does not affect the implementation of SAK EMKM. On the other hand, different understandings of financial reporting and the socialization of SAK EMKM affect the implementation of SAK EMKM

Published

2024-08-28

Issue

Vol. 1 No. 4 (2023): December 2023

Section

Articles

License

Copyright (c) 2024 Suwono, Muhamad Rijal Pamungkas, Hatta Setiabudhi (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Factors Influencing the Implementation of SAK EMKM to Msmes in Kesugihan District, Cilacap Regency. (2024). International Journal of Advanced Technology and Social Sciences (IJATSS), 1(4), 207-216. https://penerbitjurnalinternasional.com/index.php/ijatss/article/view/218