Putri, Citra Nanditya (2024) Pengaruh Kompetensi Sumber Daya Manusia dan Pentingnya Pemahaman SAK EMKM terhadap Kualitas Laporan Keuangan UMKM di Kecamatan Candi. Undergraduate thesis, UPN Veteran Jawa Timur.
![[img]](https://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (Cover)
20013010034-cover.pdf Download (735kB) |
|
Text (BAB 1)
20013010034-bab1.pdf Download (209kB) |
|
Text
20013010034-bab2.pdf Restricted to Repository staff only until 22 July 2026. Download (346kB) |
|
Text (BAB 3)
20013010034-bab3.pdf Restricted to Repository staff only until 22 July 2026. Download (260kB) |
|
Text (BAB 4)
20013010034-bab4.pdf Restricted to Repository staff only until 22 July 2026. Download (313kB) |
|
Text (BAB 5)
20013010034-bab5.pdf Download (190kB) |
|
Text (DAFTAR PUSTAKA)
20013010034-daftarpustaka.pdf Download (190kB) |
|
Text (LAMPIRAN)
20013010034-lampiran.pdf Download (519kB) |
Abstract
This study aims to examine the influence of human resource competence and the importance of understanding SAK EMKM on the quality of financial statements of SMEs in Candi District. This research uses a quantitative method with a non-probability sampling approach using purposive sampling technique. The sample size used in this study is 126 SMEs in Candi District. The results show that human resource competence and the importance of understanding SAK EMKM have a positive and significant impact on the quality of SME financial statements. These findings indicate that enhancing human resource competence and deepening understanding of SAK EMKM will improve the quality of SME financial statements in Candi District. This study provides implications for SME managers and the local Department of Cooperatives and Small and Medium Enterprises to conduct socialization and training related to human resources and awareness of preparing financial statements in accordance with applicable accounting standards
| Item Type: | Thesis (Undergraduate) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Citra Nanditya Putri | ||||||||
| Date Deposited: | 22 Jul 2024 09:21 | ||||||||
| Last Modified: | 22 Jul 2024 09:21 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/27117 |
Actions (login required)
 |
View Item |