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

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Analysis Of Factors Influencing The Implementation Of SAK EMKM In MSME In Kupang City

Authors
Meyulinda Aviana Elim1, *, Christian Timotius Peilouw1, Jasintha Dessy Tapatfeto1, Yohanis N. Pakereng1
1Accounting Department, State Polytechnic of Kupang, Kupang, Indonesia
*Corresponding author. Email: meyulinda.aviana@gmail.com
Corresponding Author
Meyulinda Aviana Elim
Available Online 15 February 2024.
DOI
10.2991/978-2-38476-202-6_60How to use a DOI?
Keywords
MSME Financial Statements; SAK; EMKM
Abstract

This study aims to analyze what factors influence the implementation of SAK EMKM in Kupang City. This study used 1 independent variable, namely the application of SAK EMKM and 5 dependent variables, namely: Socialization of SAK EMKM, perceptions of EMKM actors, understanding of accounting for EMKM actors, educational level of EMKM actors, and utilization of information technology. The population in this study were Micro, Small and Medium Enterprises (MSMEs) registered at the Office of Cooperatives and Micro Enterprises, Kupang City. The research sample selected using purposive sampling was 50 MSME actors in the handicraft business sector. The analytical tool used is multiple linear regression. The research results show that the socialization of SAK EMKM, the perception of MSME actors, understanding of accounting, and the educational level of owners, partially has a positive effect on the implementation of SAK EMKM in MSMEs in Kupang City, while the use of technology partially has no effect on the implementation of SAK EMKM in MSMEs in Kupang City.

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
10.2991/978-2-38476-202-6_60
ISSN
2352-5398
DOI
10.2991/978-2-38476-202-6_60How 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  - Meyulinda Aviana Elim
AU  - Christian Timotius Peilouw
AU  - Jasintha Dessy Tapatfeto
AU  - Yohanis N. Pakereng
PY  - 2024
DA  - 2024/02/15
TI  - Analysis Of Factors Influencing The Implementation Of SAK EMKM In MSME In Kupang City
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2023 (iCAST-SS 2023)
PB  - Atlantis Press
SP  - 420
EP  - 425
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-202-6_60
DO  - 10.2991/978-2-38476-202-6_60
ID  - Elim2024
ER  -