Pengaruh karakteristik UMKM terhadap minat menerapkan Standar Akuntansi Entitas Mikro, Kecil, Menengah (SAK EMKM)
Info Katalog
File Repositori
Nomor Panggil : 2018_TA_AK_023164005
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2018
Pembimbing 1 : Deni Darmawati
Subyek : Financial accounting;Method of collecting data
Kata Kunci : business scale, accounting knowledge, sosialization and information giving, and management of MSMEs
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
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| 1. | 2018_TA_Ak_023164005_Halaman-judul.pdf | ||
| 2. | 2018_TA_Ak_023164005_Bab-1.pdf | ||
| 3. | 2018_TA_Ak_023164005_Bab-3.pdf |
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| 4. | 2018_TA_Ak_023164005_Bab-3.pdf |
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| 5. | 2018_TA_Ak_023164005_Bab-4.pdf |
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| 6. | 2018_TA_Ak_023164005_Bab-5.pdf |
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| 7. | 2018_TA_Ak_023164005_Daftar-pustaka.pdf | ||
| 8. | 2018_TA_Ak_023164005_Lampiran.pdf |
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P enelitian ini bertujuan untuk mengetahui pengaruh karakteristik UMKM yangterdiri dari: skala usaha, pengetahuan akuntansi, sosialisasi dan pemberian informasi,dan manajemen pelaku UMKM terhadap minat menerapkan SAK EMKM (Studipada UMKM Bidang Usaha Kuliner Kecamatan Periuk, Kota Tangerang). Sampelpenelitian ini adalah 66 pelaku UMKM bidang usaha kuliner yang ada di KecamatanPeriuk, Kota Tangerang. Metode penentuan sampel ini menggunakan purposivesampling yaitu teknik penentuan sampel dengan pertimbangan tertentu. Datadianalisis dengan menggunakan analisis regresi linear berganda. Hasil penelitianmenunjukkan bahwa pengetahuan akuntansi, sosialisasi dan pemberian informasitidak berpengaruh terhadap minat menerapkan SAK EMKM. Sedangkan skala usahadan manajemen pelaku UMKM berpengaruh terhadap minat menerapkan SAKEMKM.
T his study aims to find out the influence of the characteristics of MSMEswhich consist of: business scale, accounting knowledge, sosialization andinformation giving, and management of MSMEs actors to interest applying onAccounting Standars Of Micro, Small, Medium, Entities (SAK EMKM) (Study onMSMEs in the Periuk District Culinary Business Sector, Tangerang City). Thesample of this study were 66 MSMEs on culinary business in the Periuk District,Tangerang City. This sample determination method uses purposive sampling is asample determination technique with certain considerations. Data were analyzedusing multiple linear regression analysis. The research result represent thataccounting knowledge, sosialization and information giving were not affect oninterest applying SAK EMKM. Whereas the scale of business and management ofMSME actors affect on interest applying SAK EMKM.
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