Factors That Influence the Intention of MSMEs to Apply Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in Malang City
Abstract
The intention of MSMEs to implement SAK EMKM is as a form of effort by MSME actors in using SAK EMKM, the use of SAM EMKM is as a guide or guideline when making business financial reports. The purpose of holding this study is to understand the influence of understanding SAK EMKM, self-motivation, and participation in socialization and training on the intention of MSMEs to implement SAK EMKM in Malang City. The research carried out is classified as an explanatory type of quantitative research, where the population is all MSMEs in Malang City which has been recorded by the Office of Cooperatives, Industry, and Trade, which is 3915 units. The study was conducted using primary data, where questionnaires were distributed to respondents. The sample was obtained using a simple random sampling method that resulted in 100 respondents. As a data analysis method, this study applies multiple linear regression analysis methods. Based on the results of the study, it can be proved that: 1) Understanding SAK EMKM has a significant positive effect on the intention of MSMEs to implement SAK EMKM. 2) Self-motivation does not affect the intention of MSMEs to implement SAK EMKM. 3) Participation in socialization and training has a significant positive effect on the intention of MSMEs to implement SAK EMKM. The suggestion for the next research is to pay more attention to the process of filling out the questionnaire to reduce the risk of the dishonesty of respondents, besides that it is also advisable to examine other factors such as digitization and human resources.
Keywords: MSME intention to implement SAK EMKM, understanding SAK EMKM, self-motivation, participation in socialization and training
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