Determinants of SAK EMKM Implementation in Financial Statement Preparation among Culinary MSMEs
DOI:
https://doi.org/10.24036/wra.v14.i2.15Keywords:
MSME financial reporting, SMEs accounting standards, SAK EMKM, firms’ characteristics, socialization.Abstract
Purpose – This study examines whether accounting understanding, accounting standards for MSMEs (SAK EMKM) dissemination, and business scale are associated with standards implementation in financial statement preparation among culinary MSMEs in Harjamukti District, Cirebon City.
Design/methodology/approach – The study adopts a quantitative survey design. The population comprises 472 culinary MSMEs registered with the Cirebon City Office of Cooperatives, Small and Medium Enterprises, Trade, and Industry. A purposive sample of 83 respondents was analyzed using multiple linear regression in IBM SPSS Statistics version 25.
Findings – SAK EMKM dissemination has a positive and statistically significant association with implementation, whereas accounting understanding and business scale do not show significant direct effects. The findings suggest that implementation depends not only on knowledge or organizational size but also on the availability of external implementation support.
Originality/value – The study extends the Indonesian SAK EMKM literature by examining culinary MSMEs in Harjamukti District and by interpreting standard implementation as a translation process in which individual capability interacts with external dissemination and organizational conditions.
Research limitations/implications – The findings may assist local government, the Indonesian Institute of Accountants (IAI), and MSME support institutions in designing more effective and sustainable SAK EMKM dissemination and mentoring programs.
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