The Effect of SAK EMKM Socialization, Perceptions of MSME Performers, and Accounting Knowledge on The Preparation of MSME Financial Reports in Bangkalan District

Abstract

SAK EMKM is a financial accounting standard to support the progress of MSMEs in Indonesia in compiling financial reports. It is also to make easier for MSME actors to get access to funding from financial institutions, but many MSME actors have difficulty in compiling financial reports. The applicable accounting standards can affect SAK EMKM application such as the socialization of SAK EMKM, the perception of MSME actors, and understanding of accounting. The population in this study was Micro,Small and Medium Enterprises (MSMEs) registered at the Department of Cooperatives and Micro Enterprises in Bangkalan. The sampling technique used purposive sampling with criteria for SMEs in the culinary sector, a number of samples obtained was 92 MSME actors with 88 MSME actors being studied successfully. The analytical tool used is SPSS 30. The results obtained from this study stated that the socialization of SAK EMKM, the perception of MSME actors, and accounting knowledge partially had a positive and significant effect on the Preparation of Financial Statement SMES are 0,083 and socialization SAK EMKM are 0,379, the perception of MSME actors, and understanding of accounting simultaneously (together) has a positive and significant effect on the Preparation of Financial Statement SMES are 0,785.