Analysis of Factors Affecting the Implementation of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) on Batik MSMEs in Pekalongan Regency

DOI

10.2991/978-2-494069-09-1_24How to use a DOI?

Keywords

MSMEs accounting standards implementation; Socialization accounting standard; MSME of Batik Pekalongan

Abstract

Micro, Small, and Medium Enterprises (MSMEs) is a sector that gives a significant amount of economic improvement during pandemic era. “The government empowered MSMEs with developing the concept of the signature product on every city in Indonesia. one of Indonesia’s top signature products is batik which originates from Pekalongan that has great potential in batik businesses and now they have grown economically. The increased transactions because of the technology utilization is also an opportunity for business to optimize their financial reporting in order to obtain higher equity.” Through simplification of Small and Medium Entity Financial Accounting Standards that were published by IAI, this study aims to identify several factors on the implementations of the standards. Educations, Motivations, owners’ Perceptions of Business, and Socialization Accounting Standard were tested for their level of influence on the Implementation of MSMEs Accounting Standards. “The results showed that the owner’s Education and Motivation did not have a positive effect on the implementations of MSMEs Accounting Standards so they were not the factors in the implementations of MSMEs Accounting Standards.” While the owner’s Perceptions of Business and the Socialization Accounting Standard have a positive effect on the implementations of MSMEs Accounting Standards so that both of them are the factors in the implementations of MSMEs Accounting Standards of Batik Pekalongan Business.

Copyright

© 2023 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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TY  - CONF
AU  - Naila Hanum
AU  - Erni Unggul Sedya Utami
PY  - 2022
DA  - 2022/11/11
TI  - Analysis of Factors Affecting the Implementation of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) on Batik MSMEs in Pekalongan Regency
BT  - Proceedings of the Tegal International Conference on Applied Social Science & Humanities (TICASSH 2022)
PB  - Atlantis Press
SP  - 184
EP  - 196
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-09-1_24
DO  - 10.2991/978-2-494069-09-1_24
ID  - Hanum2022
ER  -