The influence of accounting understanding, perception of smes, and level of education on implementation of SAK EMKM

Abstract

This study aims to determine partially and simultaneously the influence of understanding of accounting, perceptions of MSME actors, and level education on the application of SAK EMKM. This type of research is quantitative research. The population and sampel used is Café Chemistry Coffee and Space in Banggai Regency, Central Sulawesi with a sample of 10 employees. The data collection methods used were questionnaires and interviews, while the data analysis method used was multiple linear regression analysis. Partial and simultaneous research findings show that understanding of accounting, perceptions of MSME actors and education levels have a siqnificant effect on the application of SAK EMKM. Meanwhile, the result of the test for the coefficient of determination shown that accounting understanding, perceptions of MSME actors, and education level have an effect of 72% on the application of SAK EMKM, the remaining 28% is explained by other variables not included in this study.