Artikel Ilmiah : C1I017030 a.n. WINNY FARADILLA
| NIM | C1I017030 |
|---|---|
| Namamhs | WINNY FARADILLA |
| Judul Artikel | Analysis of Factors Affecting The Implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK- EMKM) in Banyumas Regencies |
| Abstrak (Bhs. Indonesia) | Penelitian ini merupakan penelitian kuantitatif dengan metode survei. Populasi dalam penelitian ini adalah seluruh pelaku UMKM di Kabupaten Banyumas dengan purposive sampling sebanyak 100 pelaku UMKM. Penelitian ini menggunakan analisis regresi linier berganda, dengan melakukan uji koefisien determinasi, uji T dan menggunakan analisis regresi moderasi. Berdasarkan analisis data, hasil penelitian menunjukkan bahwa: (1) Persepsi pelaku UMKM berpengaruh positif terhadap implementasi SAK EMKM, (2) Teknologi informasi berpengaruh negatif terhadap implementasi SAK EMKM, (3) Sosialisasi SAK EMKM berpengaruh positif terhadap implementasi SAK EMKM, (4) Masa memimpin dapat memoderasi hubungan antara persepsi pelaku UMKM terhadap penerapan SAK EMKM, (5) Masa memimpin tidak dapat memoderasi hubungan antara teknologi informasi terhadap penerapan SAK EMKM, (6) Masa memimpin tidak dapat memoderasi hubungan antara sosialisasi SAK EMKM terhadap penerapan SAK EMKM. |
| Abtrak (Bhs. Inggris) | This research is quantitive research with a survey method. Population in this research were all MSME'S actor in Banyumas Regencies with purposive sampling that 100 MSME's actor. This research uses multiple linear regression analysis, by testing the coefficient of determination, T test and use moderated regression analysis. Based on data analysis, the results of the research show that: (1) Perception of MSME actors affects postively on the implementation of SAK EMKM, (2) Information technology has a negatively on the implementation SAK EMKM, (3) Socialization SAK EMKM affects postively on the implementation of SAK EMKM, (4) Leadership period can moderate the relationship between the perception of MSME actors on the implementation of SAK EMKM, (5) Leadership period cannot moderate the relationship between information technology on the implementation of SAK EMKM, (6) Leadership period cannot moderate the relationship between the socialization of SAK EMKM on the implementation of SAK EMKM. |
| Kata kunci | Perception of MSME Actor, Information Technology, Socialization of SAK EMKM, Leadership Period, Implementation of SAK EMKM. |
| Pembimbing 1 | Dr. Dona Primasari SE., M.Si., CA |
| Pembimbing 2 | Karina Odia Julialevi, SE, M.Si.,Ak |
| Pembimbing 3 | |
| Tahun | 2023 |
| Jumlah Halaman | 29 |
| Tgl. Entri | 2023-02-02 10:05:28.614839 |