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Review Open access Sep 2026

FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) PADA UMKM DI KECAMATAN SEMAMPIR KOTA SURABAYA

This study aims to examine the influence of education level, accounting understanding, business age, and information technology on the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) among MSMEs in Semampir District, Surabaya City. A quantitative approach with a survey...

H. Husnia, Lilik Mardiana · 0 citations

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