Faturrahman, Dimmy (2019) Persepsi UMKM Tentang Kegunaan Dan Kemudahan Standar Akuntansi Keuangan EMKM. Sarjana thesis, Universitas Brawijaya.
Abstract
Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) dirilis 1 Januari 2018. Penelitian ini menginvestigasi persepsi kegunaan (usefulness) dan persepsi kemudahan (ease of usefulness) terhadap SAK tersebut. Kedua jenis persepsi sangat menentukan kesediaan UMKM untuk mengimplementasikannya. Hasil survei terhadap 100 UMKM di Kota Malang menyimpulkan bahwa UMKM mempersepsikan SAK EMKM berguna dalam pelaporan keuangan; dan UMKM mempersepsikan SAK EMKM mudah diimplementasikan dalam pelaporan keuangan. Hasil tersebut dapat menjadi dasar bagi otoritas untuk mendorong lebih cepat UMKM untuk segera mengimplementasikan SAK EMKM.
English Abstract
Financial Accounting Standard for Micro, Small and Medium Entity (SAK EMKM) was just published on January 1, 2018. This study investigates two perception of UMKM, that are the usefulness and the ease of use of the standard. Both perceptions determine the willingness of UMKM to implement the theoretically. The research based on a survey consist of 100 UMKM shows that: UMKM perceived SAK EMKM as a useful standard in financial reporting process; and UMKM also perceived that it is easy to implement it practically. The results could be significant information for the authority to encourage UMKM in implementing SAK EMKM
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/599/051911293 |
| Uncontrolled Keywords: | Persepsi kegunaan, persepsi kemudahan, SAK EMKM, dan UMKM-usefulness perception, ease of use perception, SAK EMKM, and UMKM |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.3 Financial reports (Financial statements) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 05 Oct 2020 09:00 |
| Last Modified: | 19 Oct 2021 06:36 |
| URI: | http://repository.ub.ac.id/id/eprint/177482 |
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