PENGARUH SOSIALISASI, PEMAHAMAN AKUNTANSI DAN KESIAPAN UMKM TERHADAP IMPLEMENTASI PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK-EMKM PADA UMKM KABUPATEN KARAWANG

Abstrak

This study aims to analyze the effect of socialization, accounting understanding, and readiness of MSMEs on the implementation of the preparation of financial statements based on SAK-EMKM. This research method is classified as quantitative research. The type of data used in this study is primary data in the form of a questionnaire. The population in this study were MSMEs that participated in the UMKM Juara program in 2022 Karawang Regency. The sampling technique used was a saturated sampling technique where all the population in the study was sampled. The sample used was 132. The results showed that partially socialization has a positive and significant effect on the implementation of the preparation of financial statements based on SAK-EMKM, accounting understanding has no significant effect on the implementation of the preparation of financial statements based on SAK-EMKM, MSME readiness has a significant effect on the implementation of the preparation of financial statements based on SAK-EMKM. Simultaneously socialization, accounting understanding, and readiness of MSMEs have a positive and significant effect on the implementation of the preparation of financial statements based on SAK-EMKM.