ANALISIS PERILAKU DALAM PENCATATAN LAPORAN KEUANGAN BERBASIS SAK EMKM OLEH UMKM LAUNDRY DI DAERAH SIWALANKERTO

Abstract

This research aimed to find out and analyze the attitude on the behaviour, subjective normative, and behaviour control perception for the laundry UMKM people in the report of financial statement based on the SAK EMKM at Siwalankerto. This research used qualitative and the paradigm research of this research used intrepretive paradigm with fenomenology approach. The research result concluded that attitude on the behaviour, subjective normative, and behaviour control perception concluded that the certain behavior would that certain behavioral would lead tp positive results it would have favorable attitude and certain behaviors would lead to negative results, then he would have unfavorable attitude. Meanwhile, The subjective norms were determined from the beliefs of people who were considered important and influential in the behavior of an entrepreneur and the motivation of an entrepreneur to follow what is suggested by people who are important for themselves. Perceptions of behavioral control were strongly influenced by past experiences of individuals and it estimated that the dificulties or easy it is for someone to do something such as lack of understanding and knowledge of SAK EMKM and the perception of MSME people that running a business without accounting education employees continued to run smoothly.