PENGARUH FINANCIAL EXPERIENCE, TINGKAT PENDIDIKANDAN PEMAHAMAN AKUNTANSI TERHADAP PENYUSUNANLAPORAN KEUANGAN UMKM BERDASARKANSAK EMKM PADA PELAKU UMKMDI KOTA MEDAN

PENGARUH FINANCIAL EXPERIENCE, TINGKAT PENDIDIKANDAN PEMAHAMAN AKUNTANSI TERHADAP PENYUSUNANLAPORAN KEUANGAN UMKM BERDASARKANSAK EMKM PADA PELAKU UMKMDI KOTA MEDAN, Accounting Comprehension, Educational Level, Financial Experience, Financial Reporting MSMEs, SAK EMKM....

Author: NAGITA WULANDARI
Date: 2025
Keywords: Accounting Comprehension, Educational Level, Financial Experience, Financial Reporting MSMEs, SAK EMKM.
Type: Jurnal
Category: penelitian

This study aims to examine the influence of financial experience, educational level, and accounting comprehension on the preparation of financial statements of Micro, Small, and Medium Enterprises (MSMEs) based on SAK EMKM (Financial Accounting Standards for MSMEs) in the city of Medan. The research employed a quantitative approach with 100 respondents selected using purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that financial experience and accounting comprehension have a positive and significant influence on the preparation of financial statements. Educational level also has a significant influence, though to a lesser extent. Simultaneously, all three variables significantly affect the quality and compliance of MSME financial reporting with SAK EMKM standards. These findings suggest that enhancing MSME actors’ financial experience and accounting knowledge, supported by an adequate educational background, can improve their ability to produce standardized, accurate, and reliable financial reports.

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