THE INFLUENCE OF ENTREPRENEUR AND BUSINESS CHARACTERISTICS TOWARD ENTREPRENEURS’ UNDERSTANDING OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL, AND MEDIUM ENTITIES (SAK EMKM) [The Study of MSMEs Foster Partners of Bukit Asam CSR Unit]

Febrya, Eka Dewanty (2021) THE INFLUENCE OF ENTREPRENEUR AND BUSINESS CHARACTERISTICS TOWARD ENTREPRENEURS’ UNDERSTANDING OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL, AND MEDIUM ENTITIES (SAK EMKM) [The Study of MSMEs Foster Partners of Bukit Asam CSR Unit]. Diploma thesis, Universitas Andalas.

Preview	Text (Cover and Abstract) COVER AND ABSTRACT.pdf - Published Version Download (450kB) | Preview
Preview	Text (Chapter I Introduction) CHAPTER I INTRODUCTION.pdf - Published Version Download (194kB) | Preview
Preview	Text (Chapter V Conclusion) CHAPTER V CONCLUSION.pdf - Published Version Download (123kB) | Preview
Preview	Text (References) REFERENCES.pdf - Published Version Download (139kB) | Preview
	Text (Thesis Full Text) THESIS FULL TEXT.pdf - Published Version Restricted to Repository staff only Download (1MB)

Abstract

This research aims to know the effect of entrepreneur and business characteristics toward entrepreneurs’ understanding of financial accounting standards for micro, small, and medium entities (SAK EMKM). The entrepreneur and business characteristics are manifested by 5 independent variable that consist of educational level, educational background, accounting training, business scale and business age. The population of this research are the entrepreneurs of MSMEs foster partners of Bukit Asam CSR Unit. The research sample is obtained by nonprobability sampling technique in the form of purposive sampling, so that selected 210 entrepreneurs of MSMEs foster partners of Bukit Asam CSR Unit. The design method is using survey method with a quantitative approach. It used questionnaires with likert scale that distributed online via Google Form. The results showed that the independent variables X1,X2,X3,X4 (educational level, educational background, accounting training and business scale) partially have a significant influence on the entrepreneurs’ understanding of SAK EMKM. While the independent X5 is business age was no proven to affect. Key words: Entrepreneur characteristics, Business characteristics, Educational Level, Educational Background, Accounting Training, Business Scale, Business Age, SAK EMKM, MSMEs.

Actions (login required)

View Item