Socialization of SAK EMKM, Perceptions of MSME Actors, and Education Level of MSME Owners on the Implementation of SAK EMKM in Financial Reports for MSMEs in Ponorogo District

Vianita Diah Safitri; Khusnatul Zulfa Wafirotin; Iin Wijayanti; Slamet Santoso; Nurul Hidayah

doi:10.2991/978-2-38476-118-0_159

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Socialization of SAK EMKM, Perceptions of MSME Actors, and Education Level of MSME Owners on the Implementation of SAK EMKM in Financial Reports for MSMEs in Ponorogo District

Authors

Vianita Diah Safitri¹, Khusnatul Zulfa Wafirotin¹^{, *}, Iin Wijayanti¹, Slamet Santoso¹, Nurul Hidayah¹

¹Faculty of Economics, Muhammadiyah University of Ponorogo, Ponorogo, Indonesia

^*Corresponding author. Email: khusnafeump@gmail.com

Corresponding Author

Khusnatul Zulfa Wafirotin

Available Online 10 October 2023.

DOI: 10.2991/978-2-38476-118-0_159 How to use a DOI?
Keywords: Application of SAK EMKM; Socialization; Perception; Education level
Abstract: This study aims to examine the effect of SAK EMKM socialization, perceptions of MSME actors, and the education level of MSME owners on the application of SAK EMKM in financial reports to MSMEs in Ponorogo District, the data used in this study are primary data obtained through the distribution of questionnaires and the measurement technique used is the Likert scale. The sample in this study was 100 MSMEs obtained through calculations using the slovin formula. The data analysis technique used in the study consisted of multiple linear regression analysis with the help of SPSS software version 25 for windows. The result of this study indicates that partially and simultaneously the independent variables, namely the socialization of SAK EMKM, perceptions of MSME actors, and the education level of MSME owners have a positive and significant effect on the dependent variable, namely the application of SAK EMKM in financial reports to MSMEs in Ponorogo District.
Copyright: © 2024 The Author(s)
Open Access: Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title: Proceedings of the 4th Borobudur International Symposium on Humanities and Social Science 2022 (BIS-HSS 2022)
Series: Advances in Social Science, Education and Humanities Research
Publication Date: 10 October 2023
ISBN: 978-2-38476-118-0
ISSN: 2352-5398
DOI: 10.2991/978-2-38476-118-0_159 How to use a DOI?
Open Access: Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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ris enw bib

TY  - CONF
AU  - Vianita Diah Safitri
AU  - Khusnatul Zulfa Wafirotin
AU  - Iin Wijayanti
AU  - Slamet Santoso
AU  - Nurul Hidayah
PY  - 2023
DA  - 2023/10/10
TI  - Socialization of SAK EMKM, Perceptions of MSME Actors, and Education Level of MSME Owners on the Implementation of SAK EMKM in Financial Reports for MSMEs in Ponorogo District
BT  - Proceedings of the 4th Borobudur International Symposium on Humanities and Social Science 2022 (BIS-HSS 2022)
PB  - Atlantis Press
SP  - 1414
EP  - 1423
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-118-0_159
DO  - 10.2991/978-2-38476-118-0_159
ID  - Safitri2023
ER  -

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