Research Article
The Effect Of Accounting Understanding, Socialization Of Sak Emkm, Education Level, And Work Motivation On The Implementation Of Sak EMKM In UMKM In PD. Pasar Jaya Market Kramat Jati
@INPROCEEDINGS{10.4108/eai.1-8-2024.2355165, author={Alisia Hikmahtul Zikro and Dewi Pudji Rahayu and Farah Nisa Ul Albab}, title={The Effect Of Accounting Understanding, Socialization Of Sak Emkm, Education Level, And Work Motivation On The Implementation Of Sak EMKM In UMKM In PD. Pasar Jaya Market Kramat Jati}, proceedings={Proceedings of the 1st International Conference on Business Economics, Entrepreneurship, and Social Sciences, ICBEESS 2024, 1st August 2024, Gresik, East Java, Indonesia}, publisher={EAI}, proceedings_a={ICBEESS}, year={2026}, month={2}, keywords={accounting understanding emkm sak socialization education level work motivation implementation of emkm sak}, doi={10.4108/eai.1-8-2024.2355165} }- Alisia Hikmahtul Zikro
Dewi Pudji Rahayu
Farah Nisa Ul Albab
Year: 2026
The Effect Of Accounting Understanding, Socialization Of Sak Emkm, Education Level, And Work Motivation On The Implementation Of Sak EMKM In UMKM In PD. Pasar Jaya Market Kramat Jati
ICBEESS
EAI
DOI: 10.4108/eai.1-8-2024.2355165
Abstract
The purpose of this study is to ascertain how the implementation of SAK EMKM in MSMEs at PD. Pasar Jaya Kramat Jati Market is impacted by Accounting Understanding (X1), Socialization of SAK EMKM (X2), Education Level (X3), and Work Motivation (X4). 200 respondents made up the study's sample, which consisted of MSMEs based at PD. Pasar Jaya Pasar Kramat Jati. Questionnaires based on primary data were utilized. A number of tests, including multiple linear regression, classical assumption testing, data quality testing, descriptive statistical analysis, and hypothesis testing, were used to process the data using SPSS version 26 software. The findings indicated that the implementation of SAK EMKM was significantly impacted, to a partially, by work motivation, socialization of SAK EMKM, and accounting understanding. The application of SAK EMKM is unaffected by educational attainment, nevertheless. With an Adjusted R Square value of 0.366, or 36.6%, simultaneous findings demonstrate that the value of F count (29,682) > F table (2,650). This indicates that the factors of work motivation, education level, socialization to SAK EMKM, and accounting knowledge all affect SAK EMKM implementation. Information technology, business age, organizational culture, and business scale are some of the additional characteristics that affect the remaining 63.4% but were not covered in this study.
