Analisis Faktor-Faktor yang Mempengaruhi Implementasi Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) pada UMKM di Kabupaten Jember

Abstract

This research aims to analyze and test the influence of educational background, business size, business age, socialization and information, and the use of technology on the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM). This research uses a quantitative approach with a sample of MSME owners registered at PLUT-KUMKM Jember Regency. Data were collected through distributing questionnaires and analyzed using SPSS version 26 software to prove the hypothesis through validity tests, reliability tests, classical assumption tests, and multiple linear regression tests. The results of this research show that educational background influences the implementation of SAK EMKM. Meanwhile, business size has no influence on the implementation of SAK EMKM. Business age shows a positive influence on the implementation of SAK EMKM. Socialization and information influences on the implementation of SAK EMKM. Meanwhile, the use of technology has an influence on the implementation of SAK EMKM on MSMEs in Jember Regency.