Investigating the Perception and Socialization of Financial Accounting Standards among MSMEs Actors in Pekalongan, Indonesia

Muti Alfiyah; Imam Prayogo; Daljono Daljono; Jumadil Saputra; Teuku Afrizal

doi:10.56225/jmsc.v1i3.135

Authors

Muti Alfiyah Faculty of Vocational School PSDKU, Universitas Diponegoro, Pekalongan, Indonesia
Imam Prayogo Faculty of Vocational School PSDKU, Universitas Diponegoro, Pekalongan, Indonesia
Daljono Daljono Faculty of Economics and Business, Universitas Diponegoro, Semarang, Indonesia
Jumadil Saputra Faculty of Business, Economics and Social Development, Universiti Malaysia Terengganu, Malaysia
Teuku Afrizal Faculty of Social Science and Political Science, Universitas Diponegoro, Semarang, Indonesia

DOI:

https://doi.org/10.56225/jmsc.v1i3.135

Keywords:

financial accounting standards, micro, small and medium enterprises, perception, socialization, context of Pekalongan, Indonesia

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have an essential role in the Indonesian economy. Both in the pace of the country's economic development and employment. The MSMEs can reduce the current unemployment rate. The Indonesian government continues to implement various economic development strategies to improve the people's welfare. One of the strategies carried out is fostering and growing MSMEs. Thus, this study aims to analyze MSMEs actors and socialize Financial Accounting Standards (SAK) MSMEs to apply SAK- MSMEs-based financial reports. This study involved MSMEs actors in Pekalongan district, Indonesia, and was collected by using the purposive sampling technique. Data was obtained by distributing questionnaires to 40 MSME respondents in Pekalongan. Of the 40 respondents (63%) are women, (75%) are 30-40 years old, (55%) have a D3/S1 education, (70%) are 5-10 years old in the business, (50%) are IDR. 5.000.000, - up to IDR. 10,000,000, -/month, and (52%) make MSMEs financial reports. The data was analyzed using Multiple Linear Regression by assisting the statistical software SPSS-25. The results indicated that the socialization, education level, perceptions of MSMEs actors, and accounting insight partially have a significant and positive effect on the application of SAK-MSMEs in Pekalongan District, Indonesia.

References

Basias, N., & Pollalis, Y. (2018). Quantitative and qualitative research in business & technology: Justifying a suitable research methodology. Review of Integrative Business and Economics Research, 7(1), 91–105. https://doi.org/10.13140/2.1.1413.4725

Cahyono, B., & Yuyetta, E. N. A. (2011). Pengaruh corporate social responsibility terhadap kinerja perusahaan dengan kepemilikan asing sebagai variabel moderating (studi empiris pada perusahaan manufaktur yang terdaftar di bursa efek indonesia). Universitas Diponegoro.

Djatmiko, A., & Pudyastiwi, E. (2020). Obstacles And Challenges Of Indonesia’s Micro, Small And Medium Enterprises (UMKM) In Facing The Covid-19 Pandemic. Jurnal Pendidikan Kewarganegaraan Undiksha, 8(3), 117–123.

Erlanitasari, Y., Rahmanto, A., & Wijaya, M. (2020). Digital economic literacy micro, small and medium enterprises (SMES) go online. Informasi, 49(2), 145–156.

Ermawati, E. (2018). Preparation of Financial Statements Based on Financial Accounting Standards Entity Without Public Accountability (SAK-ETAP) Case Study At SMEs CV. Kreasindo Prima Lumajang. E-Proceeding STIE Mandala.

Hair, J. F. (2009). Multivariate data analysis (7th ed.). Upper Saddle River: Prentice Hall.

Hutapea, A. W., & Saerang, I. S. (2017). Pengaruh Return On Assets, Net Profit Margin, Debt To Equity Ratio, Dan Total Assets Turnover Terhadap Harga Saham Industri Otomotif Dan Komponen Yang Terdaftar Di Bursa Efek Indonesia. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 5(2). https://doi.org/10.35794/emba.5.2.2017.15718

Janrosl, V. S. E. (2018). Analisis persepsi pelaku umkm dan sosialisasi sak emkm terhadap diberlakukannya laporan keuangan yang berbasis SAK EMKM: persepsi pelaku UMKM, sosialisasi SAK EMKM dan penggunaan SAK EMKM persepsi pelaku UMKM, sosialisasi SAK EMKM dan penggunaan SAK EMKM. Jurnal Akuntansi Keuangan Dan Bisnis, 11(2), 97–105.

Ludigdo, U. (2004). Mengembangkan Pendidikan Akuntansi Berbasis IESQ untuk Meningkatkan Perilaku Etis Akuntan. Tema, 5(2), 134–147.

Lutviyani, Y. (2017). Perwujudan Kawasan Sentra Gudeg Wijilan Sebagai Pendukung Destinasi Gastronomi Kota Yogyakarta. Universitas Gadjah Mada.

Mohammad, N., Ani, A. I. C., & Rakmat, R. A. O. (2017). Causes and effects of variation orders in the construction of terrace housing projects: A case study in the State of Selangor, Malaysia. International Journal of Supply Chain Management, 6(1), 226–232.

Nuraisyah, N., Natsir, S., Mangngasing, N., & Daswati, D. (2020). Implementation of the Building Permit Policy in terms of Communication and Resources Aspects in Palu City. International Journal Papier Public Review, 1(2), 26–34. https://doi.org/10.47667/ijppr.v1i2.30

Nursini, N. (2020). Micro, small, and medium enterprises (MSMEs) and poverty reduction: empirical evidence from Indonesia. Development Studies Research, 7(1), 153–166.

Ratnaningsih, K. I., & Suaryana, I. G. N. A. (2014). Pengaruh kecanggihan teknologi informasi, partisipasi manajemen, dan pengetahuan manajer akuntansi pada efektivitas sistem informasi akuntansi. E-Jurnal Akuntansi, 6(1), 1–16.

Tambunan, T. (2012). Micro, Small and Medium Enterprises in Indonesia. Jakarta: LP3S.

Tambunan, Tulus. (2019). Recent evidence of the development of micro, small and medium enterprises in Indonesia. Journal of Global Entrepreneurship Research, 9(1), 18. https://doi.org/10.1186/s40497-018-0140-4

Wardayati, S. M., & Arif, A. (2017). The influence of individual rank, work experience, and firm size, on the professionalism and output of internal auditor. International Journal of Economics and Management, 11(1), 141–154.