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September 10, 2025Jurnal Akuntansi Manajemen dan Bisnis Digital

The Influence Of Perceptions And The Level Of Readiness Of Micro, Small And Medium Enterprises (UMKM) On The Implementation Of Sak Emkm In UMKM In Sako Sub-District, Palembang City

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Authors

PYPutri YaniMDMaya DiniIIIkraam Ikraam

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Overview

Quantitative analysis shows that perceptions and readiness positively influence SAK EMKM adoption among MSMEs in Sako, indicating support for better implementation strategies.

Key Points

  • The implementation of SAK EMKM is positively influenced by the perceptions of MSME actors and their readiness levels.
  • Results from multiple linear regression indicate strong ties between the readiness of MSMEs and effective financial accounting practices.
  • Data were collected from 320 MSME actors in Sako District through questionnaires, emphasizing the importance of direct feedback.
  • The quantitative research highlights the need for enhanced perception and preparedness in MSMEs to improve SAK EMKM implementation.

Cite This Study

Yani et al. (2024) studied this question.

synapsesocial.com/papers/68c1e08354b1d3bfb60fd505https://doi.org/10.37676/jambd.v3i2.8792
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Implementation of SAK-EMKM: The Influence of Socialization, Understanding Accounting and Readiness of MSMEs2024 · 1 citations
  2. 2Implementation of EMKM Accounting Standards and Its Determinants in Improving MSME Financial Performance2025
  3. 3Analysis of Factors That Influence the Implementation of SAK EMKM2024
  4. 4The Effect of Readiness of MSMEs Actors, Human Resource Potential, and Accounting Understanding on the Implementation of SAK EMKM2024
  5. 5Determinants: implementation of SAK EMKM financial accounting standards for MSMEs2024 · 3 citations