Ruripratiti, Ayu Carolin (2025) PENGARUH PEMAHAMAN AKUNTANSI, LITERASI KEUANGAN, DAN UKURAN USAHA MIKRO KECIL DAN MENENGAH DI KOTA SIDOARJO TERHADAP PENYUSUNAN LAPORAN KEUANGAN SESUAI SAK EMKM. Undergraduate thesis, UPN VETERAN JAWA TIMUR.
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Abstract
This study was conducted with the aim of determining the effect of accounting understanding, financial literacy, and business size of MSMEs in Sidoarjo City on the preparation of financial reports in accordance with SAK EMKM. The data used in this study are primary data where the primary data was collected through questionnaires and the measurement technique used was the Likert scale technique. This study was conducted in Sidoarjo City, where the sample in this study was 100 MSMEs in Sidoarjo City. Data analysis techniques consisted of Convergent Validity, Discriminant Validity, Average Variance Extracted (AVE), Composite Reliability, Cronbach Alpha, and R Square (R²). Based on the results of the study, it shows that each variable of accounting understanding, financial literacy, and business size has an effect on the preparation of MSME financial reports based on SAK-EMKM (Y). This can mean that all variables used can influence MSMEs in preparing financial reports based on SAK-EMKM. Keywords: Accounting Understanding, Financial Literacy, Business Size, Preparation of MSME Financial Reports, MSME SAK
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Ayu Carolin Ruripratiti | ||||||||
| Date Deposited: | 18 Jul 2025 06:45 | ||||||||
| Last Modified: | 18 Jul 2025 06:45 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/39843 |
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