Abstract
The phenomenon that exists in preparing financial statements of MSMEs is still experiencing problems. Small and medium enterprises think that it is quite difficult and need to be given training or assistance in preparing financial reports in accordance with the standards. The development of MSMEs in Indonesia is still faced with a variety of problems, causing weak competitiveness of imported products, problems, global crisis, low education, lack of accounting skills, perception that accounting is not important in business, the perception that accounting is too complicated to do there is no separation of personal funds and funds used in business processes. This research is expected that small and medium enterprises understand the preparation of financial reports in accordance with financial accounting standards. The sample in this study was 93 MSME respondents at the Cooperative and UMKM Office. This research method uses multiple linear regression analysis. The results of his research stating the provision of information and socialization as well as the size of the business had a positive and significant effect on the understanding of SAK-ETAP in the city of Batam.
Highlights
PENDAHULUAN Usaha Mikro, Kecil dan Menengah (UMKM) merupakan kegiatan ekonomi rakyat yang berdiri sendiri dan berskala kecil serta dikelola oleh kelompok masyarakat atau keluarga
Gender on market orientation and performance in service small and mediumsized service businesses and research result That is, female‐led service SMEs perform significantly better due to their stronger market orientation relative those led by males
Small and medium-sze enterprises: Access to finance as a growth constraint
Summary
Besarnya jumlah UMKM tersebut mencerminkan besarnya potensi yang dapat dikembangkan dan ditingkatkan bagi UMKM untuk dapat berkontribusi. Penelitian (Ayu, Gede, & Made, 2017) yang menyatakan sosialisasi, tingkat pendidikan dan persepsi pelaku usaha kecil menengah berpengaruh positif terhadap pemahaman standar akuntansi keuangan entitas tanpa akuntabilitas publik pada usaha kecil menengah di Kecamatan Buleleng. Berdasarkan uraian diatas, peneliti tertarik untuk mengangkat judul penelitian “Analisis Pemberian Informasi dan Sosialisasi Serta Ukuran Usaha Terhadap Pemahaman Usaha Mikro Kecil Menengah Atas Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Di Kota Batam. Jadi dalam peningkatan pemahaman UMKM dapat dilakukan dengan pemberian informasi dan sosialisasi tentang SAK-ETAP SAK-ETAP adalah standar akuntansi keuangan untuk entitas tanpa akuntabilitas publik. (Ayu et al, 2017) dengan judul penelitian Pengaruh sosialisasi SAKETAP, tingkat pendidikan pemilik dan persepsi pelaku UKM terhadap penggunaan SAK-ETAP pada UKM di Kecamatan Buleleng. Gender on market orientation and performance in service small and mediumsized service businesses and research result That is, female‐led service SMEs perform significantly better due to their stronger market orientation relative those led by males
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