Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi, Sosialisasi Sak Emkm, Dan Kesiapan Pelaku Umkm Terhadap Penerapan Sak Emkm Pada Usaha Mikro Kecil Dan Menengah (Umkm) Pengolahan Makanan Ringan DI Kecamatan Boyolali Kabupaten Boyolali (original) (raw)
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Pengaruh Persepsi Pengusaha Mikro Kecil Menengah Dan Tingkat Pemahaman Terhadap Penggunaan Sak Emkm
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This study aims to determine the Perception of Small and Medium Entrepreneur and the Use of EMKM IFRSs. The data used in this study are primary data, the study population, namely MSME entrepreneur in the field of food and beverage sampling techniques used purposive sampling method. To provide knowledge material for MSME companies specifically regarding the application of EMKM IFRSs in the preparation of financial statements. The existence of the research is expected to increase the understanding of entrepreneur about financial statements based on SAK EMKM. The result obtained using the multiple linear regression test Y = -0.043+ 0.536 X1 +0.618 X2 and the test from this study using the t test. These result indicate that the Perception of Micro, Small and Medium Entrepreneurs (UMKM) has a positive effect on the use of SAK EMKM and the Level of Understanding does not affect the Use of SAK EMKM. Keyword : Perception, level of understanding, UMKM, SAK EMKM
2018
This study aims to analyze whether there is influence of awareness, understanding, service quality, and tax sanction on compliance in paying the UMKM tax. Uses 68 UMKM spread in Sidoarjo Regency through questionnaire and using multiple linear regression analysis to determine the effect of independent variables simultaneously and partially as data for this research. The results of this study indicate that the taxpayer awareness variable, tax understanding, the quality of tax service, and tax sanctions simultaneously affect taxpayer compliance. While the partial variable of taxpayer awareness, understanding of taxation, have a positive effect on taxpayer compliance, while the variable quality of tax service and tax sanction does not affect the taxpayer compliance in UMKM processing industry scattered in the region Sidoarjo.
SENYUM BOYOLALI, 2021
Financial statements have a major influence in assessing, developing marketing strategies and evaluating a business. Kwarigan Hamlet is one of the villages that has several MSME actors, but none of the MSMEs has implemented financial reports properly so that there is no clear evaluation and it is difficult to develop into a larger MSME and it is difficult to determine the business strategy to be run. This article aims to improve the optimization of the economic sector by compiling financial reports for MSMEs in Kwarigan Hamlet and applying them to their business fields and determining the right strategy for the advancement of MSMEs in Kwariganq Hamlet. The results obtained are from the balance sheet financial statements it can be known the amount of assets and laundry business capital for sure. From the Profit and Loss report, it can be used as a benchmark that there is a main production cost, namely clean water which can be kept to a minimum in order to achieve maximum profit becau...
JEBI (Jurnal Ekonomi dan Bisnis Islam)
This study to determine the influence of the business size , owner's perception, and understanding of MSMEs in compiling financial reports based on SAK-EMKM on MSMEs in Demak Regency. The study used a quantitative approach with multiple linear regression analysis. The data collection method is to spread the distribution directly and use google forms in the field of trade in types of food and beverages registered at the Department of Industry, Cooperatives and SMEs in Demak Regency. Sampling using the Slovin formula and purposive sampling method, namely sampling is limited to certain people who can provide appropriate data or can meet certain criteria. The number of respondents in this study were 400 MSME actors. The data analysis method used multiple linear regression analysis with the help of SPSS Statistics version 25 program. The results showed that: Business Size had a positive effect on MSME understanding in preparing financial reports based on SAK EMKM. Owner's perception does not have a positive effect on understanding MSMEs in compiling financial reports based on SAK EMKM and Business Length has a negative effect on understanding MSMEs in compiling financial reports based on SAK EMKM. The limitations of the research are the independent variables and their objects. The independent variable only has an effect of 12.7% on the understanding of MSMEs in compiling financial reports based on SAK EMKM, while the object only consists of MSMEs in the field of trade in the types of food and beverages registered at the
PENERAPAN AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM
Accounting is an information system that produces a report for the stakeholders about the economic activities and condition of the company. Micro, Small and Medium Enterprises (MSMEs) as nation's economy cantilever, a lot of these company have not been applied accounting in their business. The objective of this research is to identify and analyze the application and the obstacle of accounting at the Micro, Small and Medium Enterprises (MSMEs). The research took 51 MSMEs in Salatiga using convenience sampling method. The data used are primary data obtained through interviews and questionnaires. Techniques analysis of this research is a qualitative descriptive analysis techniques. Results showed that most SMEs in Salatiga already keep records of sales, purchasing, inventory, payroll expenses and other costs. While reporting statements made include sales, purchasing, inventory and payroll. Obstacles that hinder SMEs in the application of accounting include educational background, have not been trained accounting and haven't need with accounting application. ABSTRAK Akuntansi merupakan sistem informasi yang menghasilkan laporan kepada pihak-pihak yang berkepentingan mengenai aktivitas ekonomi dan kondisi perusahaan. Usaha Mikro Kecil dan Menengah (UMKM) sebagai penopang perekonomian bangsa sampai saat ini masih banyak yang belum menerapkan akuntansi dalam menjalankan usahanya. Penelitian ini bertujuan untuk mengetahui dan menganalisis penerapan akuntansi pada Usaha Mikro Kecil dan Menengah (UMKM) serta kendala-kendala yang dihadapi di dalamnya. Penelitian ini mengambil 51 UMKM di Kota Salatiga dengan metode convenience sampling. Data yang dipergunakan adalah data primer yang diperoleh melalui hasil wawancara dan kuesioner. Teknik analisis dari penelitian ini adalah tehnik analisis diskriptif kualitatif. Hasil penelitian menunjukkan bahwa sebagian besar UMKM di Salatiga sudah melakukan pencatatan atas penjualan, pembelian, persediaan, biaya gaji dan biaya lainnya. Sedangkan pelaporan yang dibuat meliputi laporan penjualan, pembelian, persediaan dan penggajian. Kendala yang menghambat UMKM dalam penerapan akuntansi antara lain adalah latar belakang pendidikan, belum pernah mengikuti pelatihan akuntansi dan belum ada kebutuhan terhadap penerapan akuntansi.
Research Journal of Accounting and Business Management, 2018
At present the development of business world is increasingly rapid in Indonesia. However, the problem with EMKM is that there are not many EMKMs that are able to hold records, bookkeeping, and even financial reporting.Borneo Food Truck Samarinda Community have not been able to carry out and implement recording, bookkeeping, and financial reporting in their entities. The research objectives to be find out whether Borneo Food Truck Samarinda Community can implement this SAK EMKM in 2018 and to find out the obstacles faced in implementing the SAK EMKM in Borneo Food Truck Samarinda. The research method used is qualitative research. Data collection techniques using interview techniques, documentation and observation. The result showed that of the thirty three UMKM Borneo Food Truck Samarinda Community respondents there were ten UMKM that made journals, inventory data, sales data and prepared financial reports and twenty three UMKM that did not make accounting records.
2019
Pengaruh Usaha Mikro Kecil menengah (UMKM), Penyerapan Tenaga Kerja Dan Tingkat Pendidikan Nonformal Terhadap Pengentasan Kemiskinan Di Kabupaten Simalungun. Penelitian ini bertujuan untuk: (1) Untuk menguji dan menganalisis studi empiris tentang pengaruh UMKM di kecamatan raya kabupaten simalungun dan pentingnya keberadaan UMKM apakah bisa dilegasikan menjadi upaya mengentaskan kemiskinan di Kabupaten Simalungun. (2) Untuk mengetahui dan menganalisis pengaruh penyerapan tenaga kerja dalam mengentaskan kemiskinan di Kabupaten Simalungun. (3) Untuk menguji dan menganalisis pengaruh tingkat pendidikan nonformal dalam mengentaskan kemiskinan di Kabupaten Simalungun. Data yang digunakan dalam penelitian ini adalah data primer dengan jumlah populasi sebesar 120 UMKM dan sampel sebesar 42 responden dengan teknik pengumpulan data menggunakan kuesioner. Model Analisis data yang digunakan adalah regresi linier berganda dengan program SPSS 21. Sedangkan uji kesesuaian dilakukan dengan menggun...
Efektifitas Pelatihan Pengusaha Umkm Bidang Makanan Dan Minuman DI Kota Dumai
Jurnal Manajemen dan Profesional, 2022
Micro, small and medium enterprises (MSMEs) in the processed food and beverage sector increasing rapidly in Dumai has inadequate standards for consumers. So that the Dumai City Cooperative and SME Industry Service carries out coaching. The purpose of this study was to determine the training provided to MSME actors and to determine the effectiveness of the training that had been carried out by the Dumai City Cooperative and SME Industry Service. The type of research used is field research with a qualitative descriptive approach. Data collection techniques used in this study are interviews and documentation. The results of the study concluded that the MSME entrepreneur training carried out by the Dumai City Industry, Cooperatives and SMEs Service was through training such as packaging, socialization such as seminars, briefings such as business management, capital and business licensing, as well as providing MSME opportunities to be able to participate in exhibitions in every event. events held in Dumai City and outside the city. Meanwhile, the effectiveness of fostering micro, small and medium enterprises by the Department of Industry, Cooperatives and SMEs of Dumai City to 8 micro, small and medium enterprises has been effective.
JURNAL AKUNTANSI UNIVERSITAS JEMBER, 2021
The purpose of this study to analyze and discuss of optimism, innovativeness, and discomfort on the readiness of MSMEs to implement SAK EMKM. The sampling technique uses convenience sampling. Data is collected by using a questionnaire. This study used 74 MSME samples in Jember Regency. Data analysis methods in this study used descriptive statistics, data quality tests, classic assumption tests, and hypothesis testing consisting of multiple linear regression analysis methods, F test, t-test, and the coefficient of determination test. The results showed that optimism had a significant influence on the readiness of MSMEs to implement SAK EMKM. Innovativenes and discomfort do not have a significant effect on the readiness of MSMEs to implement SAK EMKM.Keywords: optimism, innovativeness, discomfort, SAK EMKM, readiness of MSMEs.
Jurnal e-bussiness Institut Teknologi dan Bisnis Muhammadiyah Polewali Mandar
Penelitian ini bertujuan untuk mengetahui untuk mengetahui peranan usaha mikro kecil dan menengah (UMKM) terhadap manajemen pengolahan hasil perikanan Di Kelurahan Mosso Kecamatan Sendana Kabupaten Majene.. Penelitian ini dilaksanakan di kelurahan Mosso, Kecamatan Sendana, Kabupaten Majene, Propinsi Sulawesi Barat. Penelitian dilakukan pada Bulan Juni 2018 hingga Agustus 2018 dengan memenuhi persyaratan dan prosedur yang telah ditentukan. Penelitian ini menggunakan data primer dan data sekunder yang diperoleh menggunakan metode wawancara, kuisioner, studi kepustakaan, dan dokumentasi. Jenis data yaitu data kuantitatif yang berupa angka. Populasi dalam penelitian ini adalah para pelaku usaha yang bergerak dalam bidang pengolahan dan pemasaran hasil perikanan yang berada di Kecamatan Sendana. Jumlah populasi dalam penelitian ini sebanyak 20 orang. Pengambilan sampel dilakukan secara acak sederhana (Sample random sampling). Jadi sampel yang akan diambil pada penelitian ini sebanyak 5 o...