SYSTEMATIC LITERATURE REVIEW: FAKTOR DETERMINAN IMPLEMENTASI SAK-EMKM PADA UMKM DI INDONESIA

Abstract

MSMEs, as a small-scale business activity, independent and operated by families or communities, are an essential part of the Indonesian economy and play a role in increasing the economic growth of society by creating new jobs that reduce unemployment and poverty in Indonesia. This study aimed to analyze and re-discuss various studies related to the determinant factors that influence MSMEs in Indonesia in implementing Micro, Small, and Medium Entity Financial Accounting Standards (SAK-EMKM) using a Systematic Literature review (SLR). The research data were obtained from Google Scholar in 2018-2022, and 62 articles were used as data sources to be examined in more depth. The results of this research indicate that the quality of human resources, level of education, educational background, understanding of accounting, perceptions of MSME actors, organizational culture, MSME size, business age, socialization, and provision of information are determinant factors that influence the implementation of SAK-EMKM.