Proceedings of the International Conference on Applied Science and Technology on Social Science 2023 (iCAST-SS 2023)

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Factors Affecting MSME’s Implementation Of Financial Accounting Standards For Micro, Small, And Medium Entities (SAK-EMKM) In Mandau Sub-District

Authors
Nur Anita1, *, Armita Novriana Rambe2
1Public Finance Accounting Politeknik Negeri Bengkalis, Bengkalis, Riau, Indonesia
2International Business Administration, Politeknik Negeri Bengkalis, Bengkalis, Riau, Indonesia
*Corresponding author. Email: nuranita@polbeng.ac.id
Corresponding Author
Nur Anita
Available Online 15 February 2024.
DOI
10.2991/978-2-38476-202-6_32How to use a DOI?
Keywords
MSME; Financial Accounting Standards; Enterprise Size; Human Resource Quality; Financial Accounting Standards Socialization; Accounting Knowledge
Abstract

The study aims to investigate the impact of enterprise size, human resource quality, MSME’s Financial Accounting Standards socialization, and accounting knowledge on the implementation of MSME’s Financial Accounting Standards in Mandau’s MSMEs. The hypothesis was empirically tested using survey data from 67 Mandau Sub-District MSME participants. Test results from SPSS 25 show that there is a partially significant positive effect of MSME’s Financial Accounting Standards socialization and accounting knowledge on MSME’s Financial Accounting Standards implementation. Simultaneously, there is an influence on four independent variables in the MSME’s Financial Accounting Standards Implementation. The study’s findings indicate that it is critical to socialize MSME’s Financial Accounting Standards (SAK-EMKM) and the accounting knowledge of MSME actors in implementing MSME’s Financial Accounting Standards (SAK-EMKM). Practically, the study contributes in understanding the factors that able to improve the quality of financial reports in MSMEs to help the standard and regulation makers gain insight that the application of a standard requires socialization to improve the knowledge and understanding about MSME’s Financial Accounting Standards.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Applied Science and Technology on Social Science 2023 (iCAST-SS 2023)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
15 February 2024
ISBN
978-2-38476-202-6
ISSN
2352-5398
DOI
10.2991/978-2-38476-202-6_32How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Nur Anita
AU  - Armita Novriana Rambe
PY  - 2024
DA  - 2024/02/15
TI  - Factors Affecting MSME’s Implementation Of Financial Accounting Standards For Micro, Small, And Medium Entities (SAK-EMKM) In Mandau Sub-District
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2023 (iCAST-SS 2023)
PB  - Atlantis Press
SP  - 229
EP  - 236
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-202-6_32
DO  - 10.2991/978-2-38476-202-6_32
ID  - Anita2024
ER  -