p–ISSN: 2723 - 6609 e-ISSN : 2745-5254

Vol. 4, No. 5, Mei 2023 http://jist.publikasiindonesia.id/

Doi : 10.59141/jist.v4i5.618 591

FACTORS AFFECTING THE IMPLEMENTATION OF SAK EMKM IN

RESTAURANT BUSINESS AT BANYUMAS REGENCY

Dimas Arya Denta

*, Eko Suyono

, Rini Widianingsih

Jenderal Soedirman University Purwokerto, Indonesia

Email: [email protected]

*Correspondence

INFO ARTIKEL

ABSTRAC

Diterima

: 15-05-2023

Direvisi

: 23-05-2023

Disetujui

: 25-05-2023

This research is quantitative research in the restaurant business at

Banyumas Regency. This research takes the title "Factors Affecting the

Implementation of SAK EMKM in Restaurant Business at Banyumas

Regency". The purpose of this research was to determine the

implementation of SAK EMKM in the restaurant business at Banyumas

Regency. Retrieval of data used in this research through a survey

approach. The respondents in this research were business

actors/employees. The data used was primary data in the form of result

data from the questionnaires distributed and secondary data in the form

of data on the number of restaurants in Banyumas Regency which came

from the Badan Pusat Statistik Jawa Tengah. For data analysis using

descriptive analysis, classic assumption test, and hypothesis test. The

results of this research indicate that accounting socialization has a

significant positive effect on the implementation of SAK EMKM in

business restaurants at Banyumas Regency, while business scale and

accounting knowledge have a significant negative effect on the

implementation of SAK EMKM in business restaurants at Banyumas

Regency.

Kata kunci: Business Scale;

Accounting Socialization;

Accounting Knowledge;

Resource Based Theory; SAK

EMKM.

Attribution-ShareAlike 4.0 International

Introduction

One way to increase economic growth is with the existence of Micro, Small and

Medium Enterprises (MSMES). MSMES play an important role in improving and

growing the community's economy. This was happen during the 1998 currency crisis,

many large companies went bankrupt, but MSMEs survived and grew in numbers

(Kadeni, 2020). According to the Ministry of Small Businesses and Cooperatives

(KUKM), the number of MSMEs in 2018 was 64.2 million, 99.99% of the total number

of Indonesian economics. The MSME workforce is 117 million, representing 97% of

the business workforce. On the other hand, the contribution of MSMEs to the national

economy (GDP) is 61.1%, with the remaining 38.9% coming from large economic

actors, amounted for only 5,550 or 0.01% of the total number of economic actors. The

MSMEs are dominated by micro business actors, amounting to 98.68% with a

workforce absorption capacity of around 89%. Meanwhile, the contribution of micro

enterprises to GDP is only around 37.8%. From the above data, Indonesia has the

potential of a strong national economic base due to the sheer number of MSMEs,

Dimas Arya Denta, Eko Suyono, Rini Widianingsih

Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 5, Mei 2023 592

especially micro-enterprises, and the sheer absorption of labor force (Nainggolan,

2020).

Agmasari (2021) reveals that restaurant which is one of the sub-sectors of

MSMEs , according to Minister of Tourism and Creative Economy Regulation No. 11

of 2014, restaurant is food and beverage supply companies with equipment and supplies

for production, storage and serving processes at fixed locations that do not move with

destinations, to profit.

Banyumas Regency is an area in Central Java, consisting of 27 sub-districts with a

large number of restaurants. The data held by the Badan Pusat Statistik Jawa Tengah

regarding the development of restaurants in 2018, 2019 and 2020 are as follows:

Table 1

The amount of restaurant at Banyumas Regency on 2018-2020

Number of Restaurants by Regency/City in Central Java Province

Regency/City

2018

2019

2020

Banyumas Regency

844

913

996

Source: data collect 2022

This data shows how the number of restaurants in Banyumas Regency is growing.

Based on the number of over 60 restaurants growing every year, we know that

competition for culinary businessmen in Banyumas is very fierce. Rahma &

Pradhanawati (2018) found that high levels of competition force economic players to

compete among similar and increasingly aggressive competitors who they hope will be

able to compete and sustain their business. is showing. So, the restaurant needs to pay

attention to the accounting information that will be made (DENTA, 2022a).

That to optimize profit and balanced growth, good restaurant financial

management is important to support strategic business decisions. Therefore, the factors

that support MSMEs wanting to compile financial reports are important because by

knowing the financial conditions, making decisions for the sustainability of MSMEs

itself will be easier (Akhmad Nurhidayat revealed in (DENTA, 2022b).

Management of accounting information from recording to preparation of financial

reports by MSMEs is still very rarely done. (Risal & Kristiawati, 2020) reveal found

that business actors don't really need an application that records financial reports to run

their business, and the most important thing in business is how to generate maximum

income. Research in Banyumas Regency conducted by Purwati et al. (2018) states that

business actors are unaware of SAK EMKM as a standard for preparing financial

reports.

Financial reports is structured presentations of the financial position and operating

results. The purpose of financial reports is to provide information about a company's

financial position, financial performance and operating results that most users of

financial reports find useful in making business decisions and demonstrate the

consequences of management accountability for the use of resources entrusted to them.

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Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 5, Mei 2023 593

To this end, financial reports contain information about the company. This includes

assets, liabilities, equity, income and expenses, profits and losses, contributions from

and distributions to owners as owners, and cash flows (Ikatan Akuntan Indonesia,

2016).

Micro, Small and Medium Enterprise’s financial reports is regulated by the

Accounting Standard for Micro, Small and Medium Enterprises (SAK EMKM) issued

by the Ikatan Akuntansi Indonesia. Starting January 1, 2018, small enterprises will be

able to prepare financial reports. Owned, auditable and accreditable so companies they

control can use financial reports for business development (DENTA, 2022a).

The purpose of this research was to determine the implementation of SAK

EMKM in the restaurant business at Banyumas Regency. The object of this research is

the application of SAK EMKM to restaurant business actors which are influenced by

business scale, accounting socialization, and accounting knowledge. SAK EMKM

referred to in this research is a simple accounting record.

This research was conducted to determine the factors that influence restaurant business

actors to apply SAK EMKM as the dependent variable. While the independent variables

of this research are business scale, accounting socialization, and accounting knowledge.

Based on the problem formulation described, the research questions are:

1. Does business scale has a positive effect on the implementation of SAK EMKM in

the restaurant business at Banyumas?

2. Does accounting socialization has a positive effect on the implementation of SAK

EMKM in the restaurant business at Banyumas?

3. Does accounting knowledge has a positive effect on the implementation of SAK

EMKM in the restaurant business at Banyumas?

Resource Based Theory according to Ramadhan (2017) is a theory that reveals the

companies can gain a competitive advantage by developing their resources in ways that

are conducive to their long-term survival. Key to the RBT approach is a strategy that

understands the relationship between resources, capabilities, competitive advantage and

profitability, especially understanding the mechanisms that can sustain competitive

advantage over the long term. Such models should take advantage of the impact of

unique characteristics on the organization.

One of the resources mentioned in this theory is people who can provide specific

expertise. This is because it can add value to the business when companies must

continue to consider the resulting costs and benefits in terms of competitive advantage.

With the increase in competitive human resources, companies obtain increased

performance from their human resources to increase the use of accounting information

and financial reports are tools to obtain accounting information that has been achieved

by the company (Dharmawan, Ginardi, & Munif, 2018).

Business Scale

According to Holmes dan Nicholls (1988) in (McKenzie, 2017) business scale is

the size of the company and its ability to operate its business considering the number of

employees and the amount of income the company generates during an accounting

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Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 5, Mei 2023 594

period. Business scale is a measure of the company that can be measured through the

number of employees, the amount of production, the amount of working capital, the

amount of investment and others. The larger the scale of the business, the more

activities the company has, which is indicated by the large number of employees,

Sunanto & Nurjannah ( 2021).

Accounting Socialization

Socialization is an effort by a particular agency or other party to introduce and

provide information and knowledge relevant to the content of applicable regulations;

acoording Sunanto & Nurjannah (2021). Socialization in this research is the business

actors' knowledge of the SAK EMKM, the sources of information related to the SAK

EMKM, and the forms of socialization acquired by the business actors related to the

SAK EMKM.

Accounting Knowledge

Accounting knowledge as the explicit recognition of what is considered to be a

fact, truth, or information related to the process of recording, classifying, and

summarizing economic events in an orderly and logical form for the purpose of

presenting the financial information necessary for decision-making (Linawati et al.,

2015). The benefits of accounting knowledge for companies according to Abubakar and

Wibowo (2005) in Linawati et al. (2015) are as follows:

1. Knowing the amount of capital owned by the company.

2. Knowing the development or progress of the company.

3. As a basis for tax calculations.

4. Explain the condition of the company at any time when it requires credit from a

bank or other parties.

5. The basis for determining the policy to be taken.

6. Attract investors if the company is a limited liability company.

MSMES

MSME stands for Micro, Small and Medium Enterprises. MSMEs are regulated

under Law No. 20 of 2008 on Micro, Small and Medium Enterprises. The definition of

micro enterprises is a productive business owned by individuals and/or sole

proprietorships that meets the micro business criteria.

Small-enterprise is a productive economic business that stands alone, which is

carried out by individuals or business entities that are not subsidiaries or branches of

companies that are owned, controlled or become part of either directly or indirectly and

medium or large businesses that meet the criteria for small businesses as referred to in

this law.

Medium-enterprise is a productive economic business that stands alone, which is

carried out by individuals or business entities that are not subsidiaries or branches of

companies that are owned, controlled, or become a part either directly or indirectly with

small businesses or large businesses with total net assets or annual sales proceeds as

regulated in this law.

Restaurants

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According to Marsum (2005) in Fasha (2021) a restaurant is a commercially

organized place or building that provides excellent service to all guests, both in the form

of food and beverage activities. In general, a restaurant is a place that people visit to

look for various kinds of food and drinks. Restaurants usually also presenttheir own

uniqueness as an attraction, either through the menu of cuisine, entertainment or the

physical appearance of the building.

Financial Reports

According to the Ikatan Akuntan Indonesia (2016), a financial report is a

systematic representation of a company's finances and financial position. A financial

report is a report that shows the current state of a company, or the company's financial

position for a particular date (for balance sheet) and period (for income statement). A

financial report describes a company's financial statements for a period of time. In the

financial report you can see the current position of the company after analyzing the

financial report (Warren et al., 2014).

The purpose of financial reports is to provide information about a company's

financial situation and financial performance, which helps many users in making

economic decisions. Financial reporting to meet your information needs. These users

include business his resource providers such as creditors and investors. Financial reports

also demonstrate management's accountability for the resources committed to achieving

its goals (Ikatan Akuntan Indonesia, 2016).

SAK EMKM

According to IAI (2018), SAK EMKM is a stand-alone financial accounting

standard that can be used by entities that meet the definition of an entity without

significant public accountability as stipulated in SAK ETAP and characteristics in Law

No. 20 of 2008 concerning Micro, Small and Medium Enterprises (MSMEs). SAK

EMKM explicitly describes the concept of a business entity as one of its basic

assumptions and therefore to be able to prepare financial reports based on SAK EMKM,

an entity must be able to separate the personal wealth of the owner from the assets and

results of the entity's operations, and between a business/entity and business/ other

entities. When compared to other SAK, SAK EMKM is a standard that is made simple

because it regulates general transactions carried out by MSMEs and the measurement

basis is purely using historical costs so that MSMEs simply records its assets and

liabilities at their acquisition cost. Entities that meet the requirements for using SAK

EMKM still need to consider whether the provisions stipulated in this SAK EMKM are

appropriate and meet the entity's financial reporting needs. Therefore, entities need to

consider the financial reporting framework to be applied, whether based on SAK

EMKM or other SAK, taking into account the convenience offered in SAK EMKM, and

the information needs of users of the entity's financial statements. SAK EMKM is

effective as of January 1, 2018 and early application is permitted.

Research Method

Type Of Research

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Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 5, Mei 2023 596

The type of research used is survey research with a quantitative approach.

(Suliyanto, 2018) states that survey research is studies conducted on the basis of what

has happened, stating that researchers do not manipulate the variables studied.

According to (Suliyanto, 2018) quantitative research is research that uses data in

numerical form as the basis for the researcher. Based on the above explanation, this

study uses a survey and quantitative approach.

Population And Sample

The population is defined by (Suliyanto, 2018) as a whole subject whose traits are

to be predicted, research requires a sample not only of the size of the subject under

study, but also of the type of subject to ascertain thetraits present in the population. The

population in this research are actors with criteria as owners, managers or employees

who are still actively serving in a restaurant business in Banyumas, Central Java

Province. In 2020, the Badan Pusat Statistik Jawa Tengah has data on the number of

restaurants in Banyumas Regency as many as 996 restaurants.

Based on the above data sample was taken using a snowball sampling approach by

asking respondents about which other restaurants met the criteria. From the results of

the snowball approach, the researchers distributed 101 questionnaires to restaurants that

met the criteria and from the 101 questionnaires, 91 questionnaires were returned.

Data Type and Sources

There are two sources of data used in this research: primary and secondary data.

Primary data were obtained directly from questionnaire that distributed to the

respondents. Secondary data sources used in this research was the numbers of restaurant

business at Banyumas Regency by Badan Pusat Statistik Jawa Tengah.

Data Collection Method

The data collection technique for this research used a questionnaire distributed to

the respondents, namely owners or managers and employees who are still actively

serving in restaurant businesses in Banyumas. Research questionnaires were distributed

directly to the respondents consist of form of paper questionnaires and direct interviews.

Data Analysis

Descriptive Analysis

Descriptive statistical analysis is a descriptive technique that provides information

about stored data, is not intended to test hypotheses, and is used only for the

presentation and analysis of data involving computation to clarify a situation or

characteristic of relevant data. In addition, the measurements used in this descriptive

statistics include the number of samples, minimum, maximum, mean, and standard

deviation of the data set.

Classic Assumption Test

In this test there are normality test, multicollinearity test, and heterocedasticity

test. Normality test is a test aimed at determining whether the independent and

dependent variables are normally distributed. A good regression model is a normal or

nearly normal regression model. The Kolmogorov-Smirnov test was used in this

research. A data is declared normally distributed if its significance value is greater than

0,05.

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Multicollinearity test is a test aims to whether the regression model found a

correlation between independent variables. A good regression model if there is no

correlation between independent variables.

The purpose of the heteroscedasticity test is to know if there is a variance

difference in variants from the residuals of one observation to another in a regression

model. This research uses a test with the provisions of the probability value with a

significance > 0.05, so it can be concluded that there is no heteroscedasticity.

Hypothesis Test

In this test there are multiple linear regression analysis, coefficient of

determination, partial influence test, and goodness of fit test. According to (Ghozali,

2018), Tabachnick's linear regression analysis is a form of coefficient value for each

independent variable. The coefficients are based on formulas that predict the values of

the dependent variable.

The coefficient of determination (R2) in the research can be used to measure the

level of the model's ability to explain variation in the coefficient of determination

between zero and one for the dependent variable. When the value is close to one, the

independent variable (X) provides almost all the information needed to predict the

variation of the dependent variable (Y) (Ghozali, 2018).

According to (Ghozali, 2018) t test are used to check each independent and

dependent variable. If tcount > ttable or t test significance value < 0.05, it is conclude

that the independent variable individually has a large effect on the dependent variable.

The F-test is a model feasibility test used in research to indicate whether a

regression model is suitable for further processing. This F test is tested using the

significance level 0,05 or α=5%. F-test showing that the independent variable influences

the dependent variable. This test is performed at a significance value of 0.05 comparing

the value of Fcount with Ftable.

Result And Discussion

Respondents Overview

The survey respondents classified up to 26 respondents as micro-enterprises,

small-enterprises as many as 59, and medium-enterprises as many as 6 respondents.

Most of the respondents' ages fall into the 31-40 age category, 45.05% or the proportion

of 41 respondents. The lowest results is the respondent of more than 50 age category,

with a percentage of 3.31%, a total of 3 respondents. The male gender of survey

participants was 58 respondents, or 63.74% of all respondents. The female gender of the

survey participants was 33 respondents, or 36.26% of all respondents. This indicates

that the majority of respondents to the survey are men. The highest education level of

each respondent was in senior high school, accounted for by 45.05% or 41 respondents.

The second highest percentage is Bachelor/Master with a value of 34.07%, with a total

of 31 respondents. The respondent's lowest education level was Diploma (D3), with a

percentage of 8.79% of her, or a total of 8 respondents. The classification of research

respondents who have received economic knowledge is 53 respondents or 58.24% of

the total respondents. 38 or 41.76% of the total respondents who have never received

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economic knowledge in research respondents. This indicates that the majority of

respondents have acquired knowledge of economics

The number of employees of the respondents, the highest number of employees is

more than 5 people to 19 people with a percentage of 74.73% or total 68 respondents.

The number of employees less than equal to 4 people has a percentage of 24.18% or

total 22 respondents. And the lowest number is the number of employees more than 20

people to 99 people with a percentage of 1.09% or total 1 respondent. Based on the total

assets of the respondents, the highest amount falls in the category from Rp. 50,000,000

(fifty million rupiahss) to a maximum of Rp. 500,000,000 (five hundred million

rupiahs) with a percentage of 94.51% or total 86 respondents. The lowest level of total

assets is in the classification of less than equal to Rp. 50,000,000 (fifty million rupiahs)

having a percentage of 5.49% or total 5 respondents. The highest annual sales falls from

IDR 300,000,000 (three hundred million rupiahs) to a maximum of IDR 2,500,000,000

(two billion five hundred million rupiahs) with a percentage of 64.84% or 59

respondents. The annual sales below Rp 300,000,000 (Rp 300 million) has a proportion

of 28.57% or 26 respondents. Also, the minimum annual sales level was categorized

from IDR 2,500,000,000 (2.05 billion Rp) to maximum IDR 50,000,000,000 (50 billion

Rp) with a percentage of 6.59% or 6 respondents. The length of business rankings given

by the respondents in this survey were that length of business less than five years was

the most common, with 90.11% of them, or a total of 82 people. A useful life of 20

years or more falls in the lowest category with a percentage of 1.09% or one respondent.

Classic Assumption Test

The results of the normality test through the Kolmogorov-Smirnov Test statistical

test in this study showed the Asymptotic Significance result of 0.200 which means it is

greater than or 0.05 or 0.200 > 0.05 so that it can be concluded that the data is normally

distributed and meets the assumption of normality.

The result of business scale in Tolerance is more than 0,01 or > 0,01 and the result

of the VIF values of business scale less than 10 or < 10. Then the result of accounting

socialization and accounting knowledge in Tolerance are more than 0,01 or > 0,01 and

the result of the VIF values of accounting socialization and accounting knowledge are

more than 10 or > 10. So, it can be concluded that business scale (X1) has no

multicollinearity but for the accounting socialization (X2) and accounting knowledge

(X3) occur multicollinearity because the results of the VIF value exceed 10 or >10. The

effect of this multicollinearity can cause the estimation of the resulting regression

parameters to be inefficient because it has a large bias and variance (Zakiah, 2020).

The heteroscedasticity test using the Glejser test on the business scale variable

(X1) with a significance value of 0.287, accounting socialization (X2) with a

significance value of 0.492, and accounting knowledge (X3) with a significance value

of 0.984, which means that there is no heteroscedasticity with probability value or

significance > 0.05.

Hypothesis Test

Multiple regression analysis in this research is to examine the effect of the

independent variables, namely business scale, accounting socialization, and accounting

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knowledge on the dependent variable, namely the implementation of SAK EMKM (Y).

The equation result of this research is Y = 8,761 + 0,008X1 + 0,334X2 -0,001X3 + ε.

For the coefficient of determination, the value of Adjusted R Square is 0.468 or

46.8%. In other words, the implementation variables of SAK EMKM that can be

explained by the variables in this research model are business scale, accounting

socialization, and accounting knowledge. The remaining 0.532 or 53.2% can be

explained by other variables besides those examined in this research.

Table 2. Hypothesis Testing

Hypotesis

t value

Sig

Result

0,045

0,965

Negative

2,290

0,024

Positive

-0,006

Negative

Source: Processed data research (2022)

Referring to the table, it can be seen that of the 3 hypotheses proposed in this

research, two X variables, namely Business Scale (X1) and Accounting Knowledge

(X3), are not supported because the influence given has a significant value > 0.05.

Business Scale with a significant value is 0,965 > 0,05, so it shows that Business Scale

has a negative effect on the implementation of SAK EMKM. Accounting Knowledge

with a significant value is 0,995 > 0,05, so it shows that Accounting Knowledge has a

negative effect on the implementation of SAK EMKM. For the X2 or Accounting

Socialization, the hypothesis is supported because the influence given has a significant

value < 0.05. Accounting Socialization with a significant value is 0,024 < 0,05, so it

shows that Accounting Socialization has a positive effect on the implementation of SAK

EMKM.

For the goodness of fit test result, the Fcount value is 25.486 > Ftabel or 2.708

and the significant value is 0.000 < 0.05 meaning that business scale, accounting

socialization, and accounting knowledge simultaneously affect the implementation of

SAK EMKM in Banyumas.

The Effect of Business Scale on The Implementation of SAK EMKM

According to Holmes dan Nicholls (1988) in Prawesti (2017) business scale is the

size of the company and its ability to operate its business considering the number of

employees and the amount of income the company generates during an accounting

period. The results of testing the first hypothesis (H1) conclude that business scale has a

negative significant effect on the implementation of SAK EMKM in restaurant

businesses in Banyumas. That is, the first hypothesis (H1) in this research is not

supported.

The results of this research are not in line with the concept of Resource-Based

Theory, which allows firms to use more available resources to create a competitive

advantage for their firms by knowing their size. If the business is growing and

developing, strong control is needed to choose what business strategy is suitable for

business continuity. But in this research, business scale has a negative effect on the

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implementation of SAK EMKM because many MSMEs was small enterprises, but they

didn’t implementation the SAK EMKM to their reports

The results of this research are the same as the research conducted by Hasani and

Ainy (2018) which states that business scale does not affect MSMEs in compiling

financial reports based on SAK EMKM because the large number of small-enterprises

actors makes them think they don't need financial records that are in accordance with

SAK EMKM. Currently, from the type of business, both small-scale businesses and

large-scale businesses still manage finances individually with sober management

conditions. Another reason for not having an effect on business scale on the preparation

of SAK EMKM is that the role of the government and society in encouraging

accounting practices in MSMEs is also not optimal.

The Effect of Accounting Socialization on The Implementation of SAK EMKM

Socialization is an effort by a particular agency or other party to introduce and

provide information and knowledge relevant to the content of applicable regulations

(Sunanto & Nurjannah, 2021). The results of testing the second hypothesis (H2)

conclude that accounting socialization has a significant effect on the implementation of

SAK EMKM in restaurant businesses in Banyumas. That is, the second hypothesis (H2)

in this research is supported.

The results of this research are in line with the concept of Resource Based Theory

where with the existence of accounting socialization, the quality of the resources owned

by the company will increase. If there is encouragement from the parties concerned and

more business actors or employees receive information and socialization related to SAK

EMKM, the level of application of SAK EMKM will increase due to the fact that many

business actors do not know that SAK EMKM is a standard for MSMEs to make

financial reports.

The results of this study are the same as the research conducted by Jaurino (2020)

which concludes that accounting socialization has a positive influence on the ability to

prepare financial statements for SMEs. In line with this research, there is also research

from Hasani and Ainy (2018) which also proves that accounting socialization can affect

MSMEs in preparing financial reports based on SAK EMKM.

The Effect of Accounting Knowledge on The Implementation of SAK EMKM

Accounting knowledge as the explicit recognition of what is considered to be a

fact, truth, or information related to the process of recording, classifying, and

summarizing economic events in an orderly and logical form for the purpose of

presenting the financial information necessary for decision-making (Linawati et al.,

2015). The results of testing the third hypothesis (H3) conclude that accounting

knowledge has a negative significant effect on the implementation of SAK EMKM in

restaurant businesses in Banyumas. That is, the third hypothesis (H3) in this research is

not supported.

The results of this research are not in line with the concept of Resource Based

Theory where accounting knowledge is one of the quality resources for companies

where companies utilize the quality of their own resources in order to achieve long-term

sustainability. But in this research, accounting knowledge has a negative effect on the

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Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 5, Mei 2023 601

implementation of SAK EMKM because many business actors have accounting

knowledge, but do not implement it. There are also those who only know accounting in

general, but do not know SAK EMKM because SAK EMKM is a advanced science.

The results of this study are the same as research conducted by (Zakiah, 2020)

which states that accounting knowledge has no effect on the use of accounting

information for MSME actors in Bojong District, because MSME actors in Bojong

District tend to use simple or inappropriate accounting records with applicable

standards.

Kesimpulan

Based on the result of problem identification and data analysis in this research

that the factors Busines scale variable and acoounting kwoledge has negative effect on

the implementation of SAK EMKM in restaurant business in Banyumas Regency,

accountiong socialization variable has positive effect on on the implementation of SAK

EMKM in restaurant business in Banyumas Regency

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Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 5, Mei 2023 602

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DENTA, Dimas Arya. (2022b). Factors Affecting the Implementation of SAK EMKM in

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Dharmawan, Tio, Ginardi, Hari, & Munif, Abdul. (2018). Dropout detection using non-

academic data. 2018 4th International Conference on Science and Technology

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