PENGARUH PEMAHAMAN AKUNTANSI, SISTEM PENGENDALIAN INTERNAL PENERAPAN SAK EMKM TERHADAP KUALITAS LAPORAN KEUANGAN UMKM DI PONOROGO

Khairun Nisa, Miftah (2024) PENGARUH PEMAHAMAN AKUNTANSI, SISTEM PENGENDALIAN INTERNAL PENERAPAN SAK EMKM TERHADAP KUALITAS LAPORAN KEUANGAN UMKM DI PONOROGO. Skripsi (S1) thesis, Universitas Muhammadiyah Ponorogo.

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Abstract

Micro, Small and Medium Enterprises (MSMEs) are independent productive economies, carried out by individuals or business entities that are not subsidiaries or branches of companies that are owned, controlled, or are part of either directly or indirectly from medium or large businesses that meet the criteria. This study aims to determine the effect of accounting understanding (X1), internal control system (X2), and application of SAK EMKM (X3) on the quality of MSME financial statements in Ponorogo. This study uses a quantitative approach by distributing statements in the form of a questionnaire. The method used for determining the sample is using Proportionate Stratified Random Sampling with a sample size of 100 respondents calculated using the Slovin formula.
The results of this study indicate that the accounting understanding variable (X1) partially affects the quality of MSME financial reports in Ponorogo, the internal control system variable (X2) partially affects the quality of MSME financial reports in Ponorogo, the SAK EMKM application variable partially affects the quality of MSME financial reports in Ponorogo, and all independent variables, namely accounting understanding (X1), internal control system (X2), and application of SAK EMKM (X3) simultaneously affect the quality of MSME financial reports in Ponorogo.

Keywords: Accounting Understanding, Internal Control System, Implementation of SAK EMKM

Item Type:	Thesis (Skripsi (S1))
Uncontrolled Keywords:	Kata Kunci : Pemahaman Akuntansi, Sistem Pengendalian Internal, Penerapan SAK EMKM, Kualitas Laporan Keuangan
Subjects:	H Social Sciences > HG Finance
Divisions:	Faculty of Economic > Department of Accounting
Depositing User:	fe . userfe
Date Deposited:	05 Sep 2024 02:40
Last Modified:	03 Nov 2025 05:55
URI:	https://eprints.umpo.ac.id/id/eprint/14951

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