Pengaruh Tingkat Pendidikan, Motivasi, Persepsi dan Sosialisasi terhadap Penerapan SAK EMKM pada UMKM Kecamatan Waru Kabupaten Sidoarjo. (The Influence of Education Level, Motivation, Perception and Socialization on the Implementation of SAK EMKM in UMKM Waru District, Sidoarjo Regency)

Sari, Septiana Nindya (2021) Pengaruh Tingkat Pendidikan, Motivasi, Persepsi dan Sosialisasi terhadap Penerapan SAK EMKM pada UMKM Kecamatan Waru Kabupaten Sidoarjo. (The Influence of Education Level, Motivation, Perception and Socialization on the Implementation of SAK EMKM in UMKM Waru District, Sidoarjo Regency). Undergraduate thesis, Universitas17 Agustus 1945 Surabaya.

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Abstract

Micro, small and medium enterprises (MSME) have an role in the Indonesian economy. However, MSMEs still have several obstacles, one of which is in terms of preparing financial statements. IAI published an effective financial accounting standard for micro, small and medium entities in 2018. The purpose of this study was to determine the effect of education level, motivation, perception and socialization of SAK EMKM on the implementation of SAK EMKM in MSMEs in Waru District, Sidoarjo Regency. This research is a quantitative research. The data used is primary data through the distribution of questionnaires to respondents. The sampling using the slovin formula. The number of samples in this study were 46 respondents. Meanwhile, the analysis technique used in this study uses multiple linear regression analysis. The results showed that the level of education (X1) and motivation (X2) had a positive effect on the implementation of SAK EMKM. However, perception (X3) and socialization of SAK EMKM (X4) have no effect on the application of SAK EMKM to MSMEs. Keywords: Education Level, Motivation, Perception, Socialization of SAK EMKM, Application of SAK EMKM to MSMEs

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