Arfiana, Rinata Fira (2022) Faktor-Faktor yang Mempengaruhi Pemahaman UMKM dalam Menyusun Laporan Keuangan Berdasarkan SAK ETAP di KOTA SURABAYA. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
Indonesia is one of the developing countries in the world, industrialization in all lines of life focuses on better economic growth and Micro, Small and Medium Enterprises (MSMEs) are one of the businesses that support the Indonesian economy that is able to adapt to the current economic turmoil. The purpose of this study was to determine the effect of education level, length of business, understanding of information technology, and socialization of SAK ETAP on understanding (SAK ETAP). The data analysis technique used in this research is purposive sampling, using a research sample of 35 SMEs in the city of Surabaya. The results of the study are as follows: 1) education level, length of business, understanding of information technology and SAK ETAP socialization partially have a significant effect. 2) education level has a negative effect on understanding of SAK ETAP. 3) length of business has a positive effect on understanding of SAK ETAP. 4) understanding of information technology has a negative effect on understanding of SAK ETAP. 5) Socialization of SAK ETAP has a negative effect on understanding of SAK ETAP. Keywoard: Education Level, Length of Business, Understanding of Information Technology, Socialization of SAK ETAP
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | RINATA FIRA ARFIANA |
| Date Deposited: | 08 Jul 2022 06:23 |
| Last Modified: | 08 Jul 2022 06:23 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/9370 |
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