FACTORS AFFECTING UNDERSTANDING AND USING OF STANDAR AKUNTANSI KEUANGAN TANPA AKUNTABILITAS PUBLIK ON MSMEs (SURVEY CONDUCTED OF ENTREPENEURS GETUK GORENG IN BANYUMAS REGENCY)
This research aims to determine the effect of variable Level Education, Socialization of SAK ETAP, Business Scale, and Business Age on Understanding and Use of SAK ETAP at Getuk Goreng entrepreneurs in Banyumas Regency. The sample in this study amounted to 54 entrepreneurs of Getuk Goreng in Banyuma...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman
2020-08-01
|
| Series: | SAR (Soedirman Accounting Review): Journal of Accounting and Business |
| Online Access: | http://jos.unsoed.ac.id/index.php/sar/article/view/3141 |
| _version_ | 1797985266192875520 |
|---|---|
| author | Thiya Septriana Puji Lestari Dona Primasari |
| author_facet | Thiya Septriana Puji Lestari Dona Primasari |
| author_sort | Thiya Septriana |
| collection | DOAJ |
| description | This research aims to determine the effect of variable Level Education, Socialization of SAK ETAP, Business Scale, and Business Age on Understanding and Use of SAK ETAP at Getuk Goreng entrepreneurs in Banyumas Regency. The sample in this study amounted to 54 entrepreneurs of Getuk Goreng in Banyumas Regency by using the census method, which is to take a sample of the population. The Theories used in this research are Human Capital Theory and Unified Theory of Acceptance and Use of Technology (UTAUT). The data collection in this research was taken by distributing questionnaires, which the process by visiting directly the place of Getuk Goreng business and submitting the questionnaire that was compiled. The results obtained from the field will be analyzed using the Validity & Reliability Test, Classic Assumption Test, Multiple Linear Regression Test and this test is processed with SPSS application. The results of research that have been obtained show that the variable Socialization of SAK ETAP and Business Scale have a positive effect on the understanding and use of SAK ETAP while, the other variables are Level Education and Business Age do not affect the understanding and use of SAK ETAP. |
| first_indexed | 2024-04-11T07:14:28Z |
| format | Article |
| id | doaj.art-43e25500ba9641598b310f8d32254e55 |
| institution | Directory Open Access Journal |
| issn | 2541-6839 2598-0718 |
| language | English |
| last_indexed | 2024-04-11T07:14:28Z |
| publishDate | 2020-08-01 |
| publisher | Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman |
| record_format | Article |
| series | SAR (Soedirman Accounting Review): Journal of Accounting and Business |
| spelling | doaj.art-43e25500ba9641598b310f8d32254e552022-12-22T04:38:02ZengFakultas Ekonomi dan Bisnis Universitas Jenderal SoedirmanSAR (Soedirman Accounting Review): Journal of Accounting and Business2541-68392598-07182020-08-0151405510.20884/1.sar.2020.5.1.31413141FACTORS AFFECTING UNDERSTANDING AND USING OF STANDAR AKUNTANSI KEUANGAN TANPA AKUNTABILITAS PUBLIK ON MSMEs (SURVEY CONDUCTED OF ENTREPENEURS GETUK GORENG IN BANYUMAS REGENCY)Thiya Septriana0Puji Lestari1Dona Primasari2Universitas Jenderal SoedirmanUniversitas Jenderal SoedirmanUniversitas Jenderal SoedirmanThis research aims to determine the effect of variable Level Education, Socialization of SAK ETAP, Business Scale, and Business Age on Understanding and Use of SAK ETAP at Getuk Goreng entrepreneurs in Banyumas Regency. The sample in this study amounted to 54 entrepreneurs of Getuk Goreng in Banyumas Regency by using the census method, which is to take a sample of the population. The Theories used in this research are Human Capital Theory and Unified Theory of Acceptance and Use of Technology (UTAUT). The data collection in this research was taken by distributing questionnaires, which the process by visiting directly the place of Getuk Goreng business and submitting the questionnaire that was compiled. The results obtained from the field will be analyzed using the Validity & Reliability Test, Classic Assumption Test, Multiple Linear Regression Test and this test is processed with SPSS application. The results of research that have been obtained show that the variable Socialization of SAK ETAP and Business Scale have a positive effect on the understanding and use of SAK ETAP while, the other variables are Level Education and Business Age do not affect the understanding and use of SAK ETAP.http://jos.unsoed.ac.id/index.php/sar/article/view/3141 |
| spellingShingle | Thiya Septriana Puji Lestari Dona Primasari FACTORS AFFECTING UNDERSTANDING AND USING OF STANDAR AKUNTANSI KEUANGAN TANPA AKUNTABILITAS PUBLIK ON MSMEs (SURVEY CONDUCTED OF ENTREPENEURS GETUK GORENG IN BANYUMAS REGENCY) SAR (Soedirman Accounting Review): Journal of Accounting and Business |
| title | FACTORS AFFECTING UNDERSTANDING AND USING OF STANDAR AKUNTANSI KEUANGAN TANPA AKUNTABILITAS PUBLIK ON MSMEs (SURVEY CONDUCTED OF ENTREPENEURS GETUK GORENG IN BANYUMAS REGENCY) |
| title_full | FACTORS AFFECTING UNDERSTANDING AND USING OF STANDAR AKUNTANSI KEUANGAN TANPA AKUNTABILITAS PUBLIK ON MSMEs (SURVEY CONDUCTED OF ENTREPENEURS GETUK GORENG IN BANYUMAS REGENCY) |
| title_fullStr | FACTORS AFFECTING UNDERSTANDING AND USING OF STANDAR AKUNTANSI KEUANGAN TANPA AKUNTABILITAS PUBLIK ON MSMEs (SURVEY CONDUCTED OF ENTREPENEURS GETUK GORENG IN BANYUMAS REGENCY) |
| title_full_unstemmed | FACTORS AFFECTING UNDERSTANDING AND USING OF STANDAR AKUNTANSI KEUANGAN TANPA AKUNTABILITAS PUBLIK ON MSMEs (SURVEY CONDUCTED OF ENTREPENEURS GETUK GORENG IN BANYUMAS REGENCY) |
| title_short | FACTORS AFFECTING UNDERSTANDING AND USING OF STANDAR AKUNTANSI KEUANGAN TANPA AKUNTABILITAS PUBLIK ON MSMEs (SURVEY CONDUCTED OF ENTREPENEURS GETUK GORENG IN BANYUMAS REGENCY) |
| title_sort | factors affecting understanding and using of standar akuntansi keuangan tanpa akuntabilitas publik on msmes survey conducted of entrepeneurs getuk goreng in banyumas regency |
| url | http://jos.unsoed.ac.id/index.php/sar/article/view/3141 |
| work_keys_str_mv | AT thiyaseptriana factorsaffectingunderstandingandusingofstandarakuntansikeuangantanpaakuntabilitaspublikonmsmessurveyconductedofentrepeneursgetukgorenginbanyumasregency AT pujilestari factorsaffectingunderstandingandusingofstandarakuntansikeuangantanpaakuntabilitaspublikonmsmessurveyconductedofentrepeneursgetukgorenginbanyumasregency AT donaprimasari factorsaffectingunderstandingandusingofstandarakuntansikeuangantanpaakuntabilitaspublikonmsmessurveyconductedofentrepeneursgetukgorenginbanyumasregency |