DAMPAK SOSIALISASI PADA PENGARUH DETERMINAN PEMAHAMAN USAHA MIKRO KECIL MENENGAH DALAM PENYUSUNAN LAPORAN KEUANGAN

Abstract

This research aimed to examine the effect of determinants on the UMKM understanding in the preparation of financial statements based on the SAK-EMKM in Surabaya, with socialization as the moderating variable. The research was quantitative. Moreover, the population was UMKM practitioners in Surabaya. The data collection technique used purposive sampling, with 40 respondents in the Cooperative Office City of Surabaya as the sample. Furthermore, the data analysis technique used Moderated Regression Analysis with SPSS 25. The result showed that: 1) level of education level did not affect the UMKM understanding. It meant that the level of education of UMKM practitioners could not ensure their understanding of SAK-EMKM, 2) the length of business did not affect the UMK understanding. This meant, how long the business had been established was not a benchmark for UMKM practitioners to understand SAK- EMKM, 3) business size had a positive effect on the UMKM understanding It meant that the bigger the business was, the more required standardization would be. Therefore, it obtained a qualified financial statement, 4) socialization was not able to moderate the level of education on the UMKM understanding. In other words, not all UMKM practitioners knew directly the difference within level of Education, 5) socialization cannot moderate the business length on the UMKM understanding. This meant, not all UMKM practitioners knew clearly of business length, and 6) socialization had a positive effect on UMKM practitioners, which meant that business size had a direct effect.