PENGARUH LAMA USAHA, UKURAN USAHA, DAN JENJANG PENDIDIKAN TERHADAP PEMAHAMAN UMKM DALAM MENYUSUN LAPORAN KEUANGAN BERDASARKAN SAK ENTITAS MIKRO, KECIL, DAN MENENGAH

GHOFIQI, GUSTI RAHMAN (2019) PENGARUH LAMA USAHA, UKURAN USAHA, DAN JENJANG PENDIDIKAN TERHADAP PEMAHAMAN UMKM DALAM MENYUSUN LAPORAN KEUANGAN BERDASARKAN SAK ENTITAS MIKRO, KECIL, DAN MENENGAH. S1 thesis, Fakultas Ekonomi.

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Abstract

GUSTI RAHMAN GHOFIQI. The effects of long efforts, the size of business, and level of education on understanding of SMEs in preparing financial statements based on the SAK EMKM. Essay. Faculty of Economics. Universitas Negeri Jakarta 2019. This study conducted a long business analysis, business size and education level that influenced on Understanding of SMEs in preparing financial statements based on the SAK EMKM. Testing the long of business, size of business, and level of education on the Understanding of SMEs in preparing financial statements based on the SAK EMKM uses a survey conducted by visiting respondents directly. Retrieval of data in this study using a random sampling method by determining the number of samples based on Slovin formula. The sample in this study were 100 respondents who were SMEs entrepreneurs at Pulogadung Small Industry Center (PIK), East Jakarta. The research data was tested using multiple regression analysis with a significance level of 5%. The results of the study cannot provide evidence that the length of business influences the Understanding of SMEs in the SAK EMKM while the size of the business and education level on the Understanding of SMEs in the EMKM SAK. Keywords: Long of Business, Size of Business, Level of Education, Understanding of SAK EMKM, SMEs, SAK EMKM

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