TINGKAT PENERAPAN SAK EMKM PADA PELAKU UMKM DAN UPAYA PENINGKATAN PENERAPAN SAK EMKM DILIHAT DARI PERSEPSI UMKM DAN SOSIALISASI SAK EMKM

KRISNA: Kumpulan Riset Akuntansi

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Field Value
 
Title TINGKAT PENERAPAN SAK EMKM PADA PELAKU UMKM DAN UPAYA PENINGKATAN PENERAPAN SAK EMKM DILIHAT DARI PERSEPSI UMKM DAN SOSIALISASI SAK EMKM
 
Creator Sutapa, I Nyoman
 
Description Micro, small and medium enterprises are still constrained by the collection of financial statements and if left unchecked it will have a negative impact on development, one of which is that development is low because it increases capital and will make it harder for banks to analyze the feasibility of credit assistance for users. The population in this study was 97.277 in Denpasar district by taking a sample of 100 companies randomly. Based on the results of the data analysis, it can be concluded that H1 was rejected because the Perception of SMEs did not oppose the adoption of SAK EMKM in the city of Denpasar and H2 was accepted because the SAK EMKM socialization was positively beneficial to the application of SAK EMKM in the city of Denpasar.
Usaha mikro, kecil, dan menengah masih terkendala dengan penyusunan laporan keuangan dan jika dibiarkan hal itu akan berdampak negatif bagi perkembangan, salah satunya adalah produktivitas menjadi rendah karena kurangnya modal dan akan mempersulit perbankan melakukan analisa kelayakan pemberian kredit kepada pelaku. Populasi dalam penelitian ini adalah di kabupaten Denpasar sebanyak 97,277 dengan mengambil sampel sebanyak 100 perusahaan secara acak. Berdasarkan hasil Analisa data maka dapat disimpulkan bahawa H1 ditolak karena Persepsi Pelaku UMKM tidak berpengaruh terhadap Penerapan SAK EMKM di kota Denpasar dan H2 diterima karena Sosialisasi SAK EMKM berpengaruh positif terhadap Penerapan SAK EMKM di kota Denpasar.
 
Publisher Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa
 
Date 2020-07-06
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://www.ejournal.warmadewa.ac.id/index.php/krisna/article/view/1847
10.22225/kr.12.1.1847.63-68
 
Source KRISNA: Kumpulan Riset Akuntansi; Vol. 12 No. 1 (2020); 63-68
2599-1809
2301-8879
10.22225/kr.12.1
 
Language ind
 
Relation https://www.ejournal.warmadewa.ac.id/index.php/krisna/article/view/1847/1465
 
Rights Copyright (c) 2020 KRISNA: Kumpulan Riset Akuntansi
 

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