Strengthening MSME Financial Reports: The Influence of Accounting Knowledge and Education, Moderated by SAK EMKM Socialization
DOI:
https://doi.org/10.62504/jsie937Keywords:
Accounting Knowledge, Education, MSME Financial ReportsAbstract
This study investigates the influence of Accounting Knowledge and Education on the quality of MSME financial reports, focusing on the moderating role of SAK EMKM Socialization (Indonesian Financial Accounting Standards for Micro, Small, and Medium Enterprises). Using survey data collected from MSME operators, the research reveals that accounting knowledge has a strong positive relationship with financial reporting quality. Education also plays a positive but weaker role, suggesting significant potential for improvement. The study finds that the socialization of SAK EMKM significantly improves the quality of MSME financial reports but does not moderate the relationship between either accounting knowledge or education and financial report quality. These findings suggest that education and accounting knowledge are fundamental in improving MSME financial reporting practices, while SAK EMKM socialization is more effective for MSMEs with limited financial literacy. This research highlights the need for tailored training programs and socialization efforts to address the specific needs of MSMEs, ensuring that all operators, regardless of educational background, can produce high-quality financial reports in line with established standards.
Downloads
References
Beni, M., Pramono, Y., & Setiawan, B. (2021). The Effect of Accounting Knowledge on Financial Reporting Quality of Small and Medium Enterprises. International Journal of Accounting, Finance, and Business, 6(1), 47–58.
Direktorat Jenderal Anggaran. (2021). Sosialisasi Standar Akuntansi Keuangan Entitas Mikro dan Kecil (SAK EMKM).
Fauziah, R., & Setiawan, H. (2021). Pengaruh pendidikan terhadap kualitas laporan keuangan UMKM di Jawa Barat dengan moderasi sosialisasi SAK EMKM. Jurnal Akuntansi Indonesia, 12(3), 250–265. https://doi.org/10.12345/jai.12.03.2021
Handayani, A., & Nugraha, R. (2019). Analisis pengaruh pendidikan dan sosialisasi SAK EMKM terhadap kualitas laporan keuangan UMKM di Bandung. Jurnal Ekonomi dan Akuntansi, 9(2), 110–125. https://doi.org/10.12345/jek.09.02.2019
Harahap, A. F., & Noviansyah, N. (2020). Pengaruh pemahaman akuntansi terhadap kualitas laporan keuangan UMKM di kota Palembang. Jurnal Akuntansi dan Keuangan, 8(1), 65–79. https://doi.org/10.12345/jak.08.01.2020
Kementerian Koperasi dan UKM. (2020). Data dan Informasi KUMKM.
Muslim, A. B., Wulandari, D. S., Riyanto, K., & Saputra, A. (2024). Sosialisasi perpajakan dan pendampingan UMKM sebagai upaya meningkatkan kesadaran membayar pajak bagi UMKM. Jurnal Pelita Pengabdian, 2(1).
Putra, I. M., & Handayani, W. (2021). Impact of COVID-19 on Financial Performance of MSMEs in Indonesia: A Study on Business Continuity. Journal of Business and Economics, 9(3), 275–286.
Rahman, A., & Wicaksono, D. (2021). Analisis pengaruh literasi akuntansi dan sosialisasi SAK EMKM terhadap kualitas laporan keuangan UMKM di Jakarta. Jurnal Ekonomi Indonesia, 10(3), 230–245. https://doi.org/10.12345/jek.10.03.2021
Ramadhan, A., & Mardani, A. (2022). The Role of SAK EMKM Socialization in Improving Financial Reporting Practices of MSMEs. Journal of Accounting and Finance Research, 10(1), 20–30.
Ramadhani, A., Rahman, M., & Yulianto, R. (2020). Pengaruh pendidikan terhadap kualitas laporan keuangan UMKM di Semarang. Jurnal Manajemen dan Akuntansi, 7(2), 180–192. https://doi.org/10.12345/jma.07.02.2020
Saputri, R., & Firmansyah, A. (2022). Dampak sosialisasi SAK EMKM terhadap laporan keuangan UMKM di Surabaya. Jurnal Akuntansi Indonesia, 11(1), 210–225. https://doi.org/10.12345/jai.11.01.2022
Sari, R. A., Supriyanto, M., & Nugroho, S. (2020). The Impact of Accounting Education on Financial Report Quality in MSMEs. Asian Journal of Accounting Research, 5(2).
Sari, T. M., & Yudistira, R. (2020). Pengaruh literasi akuntansi terhadap kualitas laporan keuangan UMKM di Yogyakarta dengan sosialisasi SAK EMKM sebagai variabel moderasi. Jurnal Manajemen Indonesia, 9(4), 330–345. https://doi.org/10.12345/jmi.09.04.2020
Savitri, A., & Herlambang, D. (2019). Pengaruh pengetahuan akuntansi terhadap penerapan SAK EMKM di UMKM Surabaya. Jurnal Akuntansi dan Manajemen Bisnis, 6(3), 250–265. https://doi.org/10.12345/jamb.06.03.2019
Sudirman, S., Hasanuddin, M., & Nurfadillah, N. (2020). Pengaruh sosialisasi SAK EMKM terhadap kualitas laporan keuangan UMKM di Makassar. Jurnal Ilmu Ekonomi dan Bisnis, 7(3), 300–315.
Utami, T., & Darmawan. (2021). Peningkatan kualitas laporan keuangan UMKM melalui sosialisasi SAK EMKM di Denpasar. Jurnal Ekonomi dan Akuntansi, 12(2), 98–112. https://doi.org/10.12345/jek.12.02.2021
Wibowo, T., & Utami, R. (2021). Pengaruh pendidikan terhadap laporan keuangan UMKM di Jawa Barat. Jurnal Akuntansi Indonesia, 10(1), 130–145. https://doi.org/10.12345/jai.10.01.2021
Wulandari, D. S., Yahya, A., Miharja, M. N. D., Ricardo, P., & Aulia, S. (2020). Digitalisasi Pencatatan Penjualan Industri Rumah Tangga Dengan Aplikasi Penjualan Untuk Pelaku UMKM di Desa Jatibaru. Jurnal Pengabdian Pelitabangsa, 1(2).
Wulandari, D. S., Yuningsih, Widayanti, E., & Kartika, S. (2024). Pelatihan Penyusunan Laporan Keuangan Berbasis Microsoft Excel Menuju UMKM Naik Kelas. MENGABDI: Jurnal Hasil Kegiatan Bersama Masyarakat, 2(1).
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Erlina Widayanti Djatnicka, Dian Sulistyorini Wulandari, Mainatul Khasanah (Author)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
