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

Abstract

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 method was employed. The population consisted of 338 MSMEs, and 183 respondents were selected using the Slovin formula and purposive sampling technique. Primary data were collected through questionnaires and analyzed using multiple linear regression with SPSS. The findings indicate that education level, accounting understanding, business age, and information technology have a positive and significant effect, both partially and simultaneously, on the implementation of SAK EMKM. The Adjusted R Square value of 0.827 indicates that 82.7% of the variation in SAK EMKM implementation is explained by these variables. The results highlight the importance of training, mentoring, and optimizing information technology utilization to improve the implementation of SAK EMKM among MSMEs.