Abstract
This study aims to test and provide empirical evidence regarding the effect of perceived usefulness, perceived ease of use, socialization of SAK EMKM, understanding of accounting, level of education about the intention of implementing SAK EMKM by MSME owners with environmental uncertainty as a moderating variable. This study has some effect relationship pattern variable against another, either directly or through other variables as moderation. The results showed that perceived usefulness, perceived ease of use, and understanding of accounting had an effect on the intention to apply SAK EMKM, while the socialization of SAK EMKM and the level of education had no effect on the intention to apply SAK EMKM. The results of the moderating variable test show that environmental uncertainty cannot moderate the perceived usefulness, perceived convenience, socialization of SAK EMKM, understanding of accounting, and the level of education in the application of SAK EMKM.
Highlights
MSMEs in Indonesia are proven to be able to contribute to the Indonesian economy
Based on the results of the discussion that has been described, the following conclusions are presented regarding the research problem. the socialization of SAK EMKM has no effect on the implementation of SAK EMKM by MSME actors in the province of East Kalimantan, this is because most of these MSMEs have never participated in specific socializations about SAK EMKM, they are still unfamiliar and confused with the term SAK EMKM, so when the research was carried out they were confused whether the recording of their financial statements is in accordance with SAK EMKM
The education level of UMKM owners has no effect on the intention of MSME owners in implementing SAK EMKM in East Kalimantan province, for the need for information on recording financial reports according to the standards of MSME players, they think they can get formal education, but can be obtained from reading books or participating in accounting training, besides that at this time, where the business world is developing, there are many non-formal education, training, socialization or the like related to accounting that can be followed by MSMEs so that information related to financial reports and especially SAK EMKM can be fulfilled apart from being obtained from the level of formal education taken by UMKM owners
Summary
MSMEs in Indonesia are proven to be able to contribute to the Indonesian economy. In 2018, the contribution of MSMEs to GDP was recorded at 60.34% of total GDP, or equivalent to IDR 8,400 trillion of total GDP of IDR 14,000 trillion, this illustrates that there is still great potential that can be developed and improved from the MSME sector to be able to contribute to the country. Seeing the large contribution that has been given by MSMEs, it requires more attention from the government to be able to develop and maintain the potential of MSMEs, the large contribution of MSMEs shows that MSMEs can increase people's income, encourage economic growth, make people more independent, and make people more active. As the development of Micro, Small and Medium Enterprises MSMEs in Indonesia, there is a need regarding the availability of accounting standards for MSMEs simpler and in accordance with the accounting standard IFRS-based public before and SAK ETAP. This suitability is needed because human resources are still limited in producing financial reports using the two pillars of financial accounting standards. This suitability is needed because human resources are still limited in producing financial reports using the two pillars of financial accounting standards. Salmiah & Siregar (2015) state that 83% of MSMEs do not understand the contents of SAK ETAP, and 70% of MSMEs do not provide additional information that is not presented in the financial statements so that the resulting information is not complete, it is due to lack of knowledge, understanding and awareness of the importance a complete accounting application in accordance with the standards applicable to the MSMEs manager, especially in the process of preparing financial reports in order to obtain information about business activities during one period
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