ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH PADA USAHA MIKRO KECIL DAN MENENGAH

Almaydayanti, Vina (2025) ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH PADA USAHA MIKRO KECIL DAN MENENGAH. Tugas Akhir (S1) - thesis, Universitas Bakrie.

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Abstract

This study is based on the background of many MSMEs that do not implement SAK EMKM, while SAK EMKM is an important thing to prepare MSME financial reports. This study aims to determine the internal and external factors that influence the implementation of SAK EMKM in MSMEs. This study was conducted on 6 MSMEs in East Jakarta City, namely Ratna Cake and Bakery, Lunable, Pangxit Chili Oil Mamifen, Mustika Jaya Foto Copy, Kopi Di Latar, and Seblak Risky Pasha. The research method was qualitative descriptive. Data collection used for the study was the interview method. Data validity was tested using the triangulation method. The results of the study showed that the internal factors that influenced the implementation of SAK EMKM in MSMEs included the level of accounting understanding of all MSME actors which was still relatively low because even though business actors had made financial records, the records were still basic and not in accordance with the standards set out in SAK EMKM and the level of readiness of all MSME actors who stated that they were ready to implement SAK EMKM if they received adequate technical guidance and training. External factors that influence the implementation of SAK EMKM in MSMEs are the lack of socialization and support from the government and financial institutions. All MSME actors stated that they had never received official information about SAK EMKM from related parties. Support from financial institutions is also still limited, where only one MSME has ever applied for a loan to a bank without any obligation to prepare financial reports based on SAK EMKM.

Item Type:	Thesis (Tugas Akhir (S1) - )
Uncontrolled Keywords:	Financial Accounting Standards for Micro, Small and Medium Enterprises, Micro, Small and Medium Enterprises, Internal Factors, External Factors
Subjects:	Accounting Accounting > Cost Accounting Thesis > Thesis (S1)
Divisions:	Fakultas Ekonomi dan Ilmu Sosial > Program Studi Akuntansi
Depositing User:	Vina Almaydayanti
Date Deposited:	08 Apr 2025 07:20
Last Modified:	08 Apr 2025 07:20
URI:	https://repository.bakrie.ac.id/id/eprint/11565

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