THE EFFECT OF MSME PERCEPTIONS, HUMAN RESOURCES COMPETENCE AND ACCOUNTING UNDERSTANDING ON THE IMPLEMENTATION OF EMKM SAK
DOI:
https://doi.org/10.56956/jai.v1i1.38Keywords:
MSME Perceptions, HR Competence, Accounting Understanding, Application of SAK EMKM.Abstract
Based on the results of the partial test (t test) it shows that the perception of MSME actors has a positive and significant effect on the implementation of SAK EMKM where the t-count > t-table is 2.732 > 1.672. Accounting understanding has a positive and significant effect on the implementation of SAK EMKM where the value of t-count > t-table is 5.379 > 1.672. Based on the results of the simultaneous test (F test) shows that the Perception of MSME Actors, Human Resources Competence, and Accounting Understanding simultaneously or together have a significant influence on the implementation of SAK EMKM, this is evidenced by the F-count > F-table, which is 38.763 > 2.77
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Published
2022-06-30
How to Cite
Maulani Permana, Z. H., & Iqbal Alamsyah, M. (2022). THE EFFECT OF MSME PERCEPTIONS, HUMAN RESOURCES COMPETENCE AND ACCOUNTING UNDERSTANDING ON THE IMPLEMENTATION OF EMKM SAK. Journal of Accounting INABA (JAI), 1(1), 70–81. https://doi.org/10.56956/jai.v1i1.38
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