Abstract
The purpose of this study was to determine the Effect of Accounting Understanding on MSME Financial Reporting Based on SAK EMKM, Effect of Training on Financial Report Preparation on MSME Financial Reporting Based on SAK EMKM. Study at Sanan Tempe Chips Industry Center in Blimbing District, Malang City. The sample of this research is 65 MSME centers of Sanan Tempe Chips Industry in Malang City Blimbing District. Hypothesis testing uses a regression test that is preceded by a normality test, a multicollinearity test, and a heteroscedasticity test. Furthermore, hypothesis testing is done by using multiple regression tests. The results of the study indicate that accounting understanding has no significant effect on MSME financial reporting based on SAK EMKM. Training on the preparation of financial statements has no significant effect on MSME financial reporting based on SAK EMKM.
Highlights
The Indonesian government's policy on Micro, Small, and Medium Enterprises (MSMEs) aims to grow and develop businesses to build a national economy based on a just economy
The data of this study were obtained using a questionnaire, while those contained in the questionnaire consisted of two parts, namely questions about the identity of respondents and questions about the two independent variables, namely the understanding of accounting and classification of financial statements training conducted on respondents in this study aimed to identify the object research
Based on the partial hypothesis testing criteria, Ho is accepted, because the t count> table is 1.231> 1,670. These results indicate that accounting understanding is significant for Micro Small and Medium Enterprises (MSME) financial reporting based on SAK EMKM study at the Tempe Sanan Chips Industry Center in Blimbing District, Malang City
Summary
The Indonesian government's policy on Micro, Small, and Medium Enterprises (MSMEs) aims to grow and develop businesses to build a national economy based on a just economy. From these objectives explained that MSMEs greatly influence the economy. (4) Limitations of cooperative business networks between small entrepreneurs or marketing information systems. In line with this understanding, it can be concluded that the understanding of accounting for MSME financial reporting is not easy to find problems faced such as in the capital sector. In understanding accounting for MSME financial reporting, it certainly goes through several stages such as capital readiness
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