Pengaruh Sosialisasi Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah dan Pemahaman Akuntansi terhadap Penyusunan Laporan Keuangan (Studi Kasus di Kelompok UMKM Mitra Mandiri)

Abstract

There are still many MSME players who do not realize the importance of financial records and neat bookkeeping. In fact, with bookkeeping, business actors can find out whether their business is healthy or not. This study aims to determine the effect of socialization of Financial Accounting Standards (SAK) for Micro, Small and Medium Entities (MSMEs) and accounting understanding on the preparation of financial statements based on SAK EMKM. The population in this study is business actors in the Mitra Mandiri MSME group in Brebes Regency. The sampling technique with the Slovin formula with a margin of error of 10% was set by 52 respondents. This research is a quantitative descriptive research. Primary data were obtained by questionnaire dissemination, analyzed using research instrument tests, classical assumption tests, and hypothesis tests, using the SPSS program. The result of this study is the significance value of SAK EMKM socialization 0.014 < 0.05 which means that H1 is accepted, so it is said that the variable of SAK EMKM socialization has a positive and significant effect on the preparation of financial statements based on SAK EMKM. The significance value of accounting understanding is 0.001 < 0.05 which means that H2 is accepted, meaning that accounting understanding variables have a positive and significant effect on the preparation of financial statements based on SAK EMKM. Socialization of SAK EMKM and understanding of accounting simultaneously have a positive and significant effect on the preparation of financial statements based on SAK EMKM, meaning that H3 is accepted. The preparation of financial statements for Mitra Mandiri Brebes MSMEs is influenced by the variable level of socialization of SAK EMKM and accounting understanding by 57.7%, while the remaining 42.3% is influenced by other variables outside this study.