Published: 2023-01-01

Pengaruh Pemahaman Akuntansi Terhadap Implementasi SAK EMKM (Survei pada UMKM Kuliner di Kota Bandung)

DOI: 10.35870/emt.v7i1.777

R. Ait Novatiani, Diana Sari, Nuryaman, Bachtiar Asikin, Rita Yuniarti, Robertus Ary Novianto
  • R. Ait Novatiani: Universitas Widyatama ROR
  • Diana Sari: Universitas Widyatama ROR
  • Nuryaman: Universitas Widyatama ROR
  • Bachtiar Asikin: Universitas Widyatama ROR
  • Rita Yuniarti: Universitas Widyatama ROR
  • Robertus Ary Novianto: Universitas Widyatama ROR
Issue Cover
Article Metrics
Share:

Abstract

The purpose of this research is to analyze the effect of accounting understanding on the implementation of SAK EMKM. The population selected in this study is culinary SMEs in the city of Bandung. The sample in this study used convenience sampling technique in order to obtain as many as 60 culinary SMEs. In this study, a simple regression analysis method with SPSS 20 was used. The results of the study provide evidence that the better the understanding of accounting, the better the implementation of SAK EMKM.

Keywords

Accounting Understanding; Implementation of SAK EMKM

Peer Review Process

This article has undergone a double-blind peer review process to ensure quality and impartiality.

Indexing Information

Discover where this journal is indexed at our indexing page.

Open Science Badges

This journal supports transparency in research and encourages authors to meet criteria for Open Science Badges.

How to Cite

Novatiani, R. A., Sari, D., Nuryaman, Asikin, B., Yuniarti, R., & Novianto, R. A. (2023). Pengaruh Pemahaman Akuntansi Terhadap Implementasi SAK EMKM (Survei pada UMKM Kuliner di Kota Bandung). Jurnal EMT KITA, 7(1), 113-119. https://doi.org/10.35870/emt.v7i1.777
Article Information

This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 7 No. 1 (2023)

  • Section: Articles

  • Published: 2023-01-01

AI Research Hub

This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem.

Semantic Scholar Scite Dimensions Connected Papers
Scholarly Connection Platforms
Dimensions Dimensions Connected Papers Connected Papers Scite Scite Google Scholar Google Scholar Semantic Scholar Semantic Scholar Garuda Garuda Scilit Scilit Crossref Crossref BASE BASE Zenodo Zenodo Unpaywall Unpaywall OpenCitations OpenCitations
Author Biographies
R. Ait Novatiani, Universitas Widyatama
Google Scholar ResearchGate ORCID

Program PPAk - Pascasrajana, Universitas Widyatama, Kota Bandung, Provinsi Jawa Barat, Indonesia

Diana Sari, Universitas Widyatama
Google Scholar ResearchGate ORCID

Program Magister Akuntansi-Pascasarjana, Universitas Widyatama, Kota Bandung, Provinsi Jawa Barat, Indonesia

Nuryaman, Universitas Widyatama
Google Scholar ResearchGate ORCID

Program Magister Akuntansi-Pascasarjana, Universitas Widyatama, Kota Bandung, Provinsi Jawa Barat, Indonesia

Bachtiar Asikin, Universitas Widyatama
Google Scholar ResearchGate ORCID

Program PPAk - Pascasrajana, Universitas Widyatama, Kota Bandung, Provinsi Jawa Barat, Indonesia

Rita Yuniarti, Universitas Widyatama
Google Scholar ResearchGate ORCID

Program Magister Akuntansi-Pascasarjana, Universitas Widyatama, Kota Bandung, Provinsi Jawa Barat, Indonesia

Robertus Ary Novianto, Universitas Widyatama
Google Scholar ResearchGate ORCID

Program PPAk - Pascasrajana, Universitas Widyatama, Kota Bandung, Provinsi Jawa Barat, Indonesia

References
  • Bokol, D. D., R., & Perdana, S. (2020). Understanding of Accounting and Training for The Development of MSME’s Financial Statements Based on SAK EMKM. International Journal of Small and Medium Enterprises, 3(1), 43–47. DOI: https://doi.org/10.46281/ijsmes.v3i1.560.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Darmasari, L. B., & Wahyuni, M. A. (2020). Pengaruh Sosialisasi SAK EMKM, Pemahaman Akuntansi, dan Tingkat Kesiapan Pelaku UMKM terhadap Implementasi SAK EMKM Dalam Penyusunan Laporan Keuangan Pada UMKM di Kabupaten Buleleng. Jurnal Ilmiah Mahasiswa Akuntansi, 11.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Diana, N. (2011). Financial Accounting Standards for Micro, Small & Medium Entities ( SAK EMKM) Implementation and Factors That Affect It. Jurnal Ilmiah Bidang Akuntansi Dan Manajemen.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • IAI (Ikatan Akuntansi Indonesia). (2018). SAK (Standar Akuntansi Keuangan Entitas Mikro, Kecil, Dan Menengah). SAK EMKM. DOI: https://doi.org/10.1021/nl2023405.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Indra, S., & Rusmita, S. (2018). Analisis Tingkat Pemahaman Akuntansi (Studi Mahasiswa Jurusan Akuntansi FEB UNTAN). Jurnal Ekonomi Bisnis Dan Kewirausahaan, 7(1), 72. DOI: https://doi.org/10.26418/jebik.v7i1.24446.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Kusuma, I. C., & Lutfiany, V. (2019). Persepsi UMKM Dalam Memahami SAK EMKM. Jurnal Akunida, 4(2), 1. DOI: https://doi.org/10.30997/jakd.v4i2.1550.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Iskandar. (2010). Metodologi Penelitian Pendidikan dan Sosial (Kuantitatif dan Kualitatif). Jakarta: Gaung Persada Press (GP Press).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Linda Francisca Fiani dan Sri Opti (2022). Analisis Tingkat Pemahaman Dan Kesiapan Pelaku Umkm Terhadap Implementasi Laporan Keuangan Berbasis SAK EMKM. Trilogi Accounting And Business Research. Vol. 03, No. 01, Juni.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Mahmudi, (2010). Manajemen Keuangan Daerah. Jakarta.: Erlangga.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Mortigor Afrizal Purba. (2019). Analisis Penerapan SAK EMKM Pada Penyusunan Laporan Keuangan UMKM di Kota Batam. Jurnal Akuntansi Balerang, Vol 3 No 2.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Novatiani, RA, Robertus Ary Novianto, Rita Yuniarti, Diana Sari, Nuryaman dan Bachtiar, (2022). Faktor-Faktor Yang Berpengaruh Terhadap Pelaporan Keuangan UMKM Berkualitas (Survei pada UMKM Peternak di Indonesia). Jurnal Ekonomi dan Manajemen Teknologi, 6 (2).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Pardita, I. W. A., Julianto, I. P., & Kurniawan, P. S. (2019). Pengaruh Tingkat Penerapan Sistem Pencatatan Akuntansi, Tingkat Pemahaman Akuntansi dan Tingkat Kesiapan Pelaku UMKM Terhadap Penerapan SAK EMKM Pada UMKM di Kabupaten Gianyar. Jurnal Ilmiah Akuntansi Dan Humanika, 9(3).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Parhusip, K., & Herawati, Tuban drijah. (2020). Pengaruh Sosialisasi SAK EMKM, Tingkat Pendidikan Pemilik, Persepsi Pelaku UMKM, Dan Pemahaman Akuntansi terhadap Implementasi SAK EMKM Pada UMKM di Kota Malang. Jurnal IImiah Mahasiswa FEB Universitas Brawijaya, 1–21.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Purba, M. A. (2019). Analisis Penerapan SAK EMKM. 3(2).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Ratna Wijayanti, Suratman, E. kusumaningtyas sugiyanto. (2020). Sosialisasi Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM Pada Anggota Komunitas Keterampilan Perempuan Tlogo Kreasi di Kelurahan Tlogosari Kulon Kota Semarang. Jurnal Pengabdian Masyarakat, 01(1).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Samuel Waas dan Dina Fitri (2014), Pengaruh Pemahaman Akuntansi Terhadap Niat Pengusaha UMKM Menyajikan Laporan Keuangan Sesuai SAK ETAP (Studi Kasus di Kampung Nasem, Kuler dan Onggaya. Jurnal Akuntansi. Vol.1 No. 1. September.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Sugiyono. (2015). Metode Penelitian Pendidikan. Bandung : CV Alfabeta.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
License & Copyright
Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Authors who publish with this journal agree to the following terms:

1. Copyright Retention and Open Access License

Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).

This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

2. Rights Granted Under CC BY 4.0

Under this license, readers are free to:

  • Share — copy and redistribute the material in any medium or format
  • Adapt — remix, transform, and build upon the material for any purpose, including commercial use
  • No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed

3. Attribution Requirements

All uses must include:

  • Proper citation of the original work
  • Link to the Creative Commons license
  • Indication if changes were made to the original work
  • No suggestion that the licensor endorses the user or their use

4. Additional Distribution Rights

Authors may:

  • Deposit the published version in institutional repositories
  • Share through academic social networks
  • Include in books, monographs, or other publications
  • Post on personal or institutional websites

Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.

5. Self-Archiving and Pre-Print Sharing

Authors are encouraged to:

  • Share pre-prints and post-prints online
  • Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
  • Engage in scholarly communication throughout the publication process

6. Open Access Commitment

This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.

Downloads

Most read articles by the same author(s)