FAKTOR–FAKTOR YANG MEMPENGARUHI PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH (SAK EMKM) PADA PENYUSUNAN LAPORAN KEUANGAN UMKM DI KECAMATAN SIMAN

This study aims to determine the effect of education level,
business scale, and accounting knowledge on the implementation of SAK EMKM in the preparation of MSME financial statements in Siman Regency. This study
uses a quantitative approach with a survey method through the distribution of questionnaires to 88 MSME actors in Siman Regency. The analysis results show that education level and accounting knowledge have a significant influence on the implementation of SAK EMKM, while business scale does not have a significant influence. Together, these three variables influence the implementation of accounting standards. The regression model used is able to explain 50.4% of the variables that influence the implementation of SAK EMKM. This study emphasizes the importance of education and accounting knowledge in improving the quality of MSME financial statements.

Keywords: Accounting Understanding, Application of SAK EMKM, Business Scale, Education Level, MSMEs