THE EFFECT OF PERCEPTION OF BENEFITS, CONVENIENCE, AND UNDERSTANDING OF ACCOUNTING ON INTEREST IN IMPLEMENTING EMKM SAK (STUDY OF LAUNDRY SERVICE UMKM IN MENDALO DARAT AND MENDALO INDAH VILLAGES)
DOI:
https://doi.org/10.36085/jam-ekis.v9i3.10674Abstract
This study aims to find out and analyze the influence of Perception of Benefits, Convenience, and Understanding of Accounting both partially and simultaneously on the Interest in the Implementation of SAK EMKM in Laundry Service MSMEs in Mendalo Darat and Mendalo Indah Villages. The type of research used is quantitative research with a descriptive method. The population in this study is all owners of MSME laundry services in the Mendalo Darat and Mendalo Indah areas which amount to 40 outlets, with sampling techniques using the saturated sampling method (census) so that valid data was obtained from 37 respondents who were analyzed using multiple linear regression through SPSS software. The results of the simultaneous test (F Test) showed that the Perception of Benefits, Convenience, and Accounting Understanding together had a significant effect on the interest in the implementation of SAK EMKM with an influence contribution (Adjusted R Square) of 44%. Partially (t-test), it was found that the Accounting Comprehension variable had a positive and significant effect on implementation interest. However, the variables of Perception of Benefits and Convenience partially did not have a significant effect on the interest in implementing SAK EMKM in laundry business actors in the area. This indicates that the capacity of internal accounting understanding of business actors is the single most dominant driving factor in fostering interest in adopting formal financial reporting standards.
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