Twella Marchi Gotami Soemaryo, Andi Aditya Hardinto

Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi dan Sosialisasi SAK EMKM terhadap Penyusunan Laporan Keuangan UMKM

Introduction

Pengaruh tingkat pendidikan, pemahaman akuntansi dan sosialisasi sak emkm terhadap penyusunan laporan keuangan umkm. Penelitian ini menguji pengaruh pemahaman akuntansi dan sosialisasi SAK EMKM terhadap penyusunan laporan keuangan UMKM di Cikarang Utara. Tingkatkan transparansi & akuntabilitas!

Abstract

This study examines the impact of education level, accounting comprehension, and SAK EMKM socialization on MSMEs’ financial report preparation in North Cikarang. Data from 104 MSME actors were collected via purposive sampling and analyzed using multiple linear regression with STATA 16. The results show that accounting comprehension and SAK EMKM socialization have a significant positive effect, while education level does not. These findings highlight the need for practical training and SAK EMKM dissemination to enhance MSMEs’ financial reporting transparency and accountability.

Review

The study titled "Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi dan Sosialisasi SAK EMKM terhadap Penyusunan Laporan Keuangan UMKM" addresses a highly relevant issue concerning the financial reporting practices of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, specifically in North Cikarang. The research aims to investigate the influence of education level, accounting comprehension, and the socialization of SAK EMKM (Financial Accounting Standards for Micro, Small, and Medium Entities) on the preparation of financial reports by these crucial economic actors. This topic is of significant interest given the documented challenges MSMEs face in adopting proper accounting practices and the importance of transparent financial reporting for their growth and access to finance. Methodologically, the study employed a quantitative approach, collecting data from 104 MSME actors through purposive sampling, which is an appropriate strategy for targeting specific populations in a focused study. The subsequent analysis using multiple linear regression with STATA 16 provides a robust framework for assessing the relationships between the specified variables. The key findings indicate that both accounting comprehension and the socialization of SAK EMKM exert a significant positive effect on the preparation of financial reports by MSMEs. Interestingly, the study concludes that the general education level of MSME actors does not significantly impact their financial report preparation, which is a noteworthy finding that challenges conventional assumptions. The results offer valuable insights, particularly emphasizing the critical role of practical understanding and targeted standard dissemination over general educational attainment. The authors appropriately highlight the implications, advocating for more practical training initiatives and broader SAK EMKM dissemination efforts to enhance transparency and accountability within the MSME sector. This study presents a clear, well-structured investigation into a pertinent issue, providing actionable recommendations for policymakers and support organizations aiming to improve MSME financial literacy and reporting quality. The findings underscore a need for focused, relevant interventions rather than broad educational mandates to improve financial reporting compliance.

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