Pengaruh Pengetahuan Akuntansi, Tingkat Pendidikan, Motivasi Kerja, dan Pengalaman Kerja terhadap Kemampuan Membuat Laporan Keuangan UMKM Berdasarkan SAK EMKM di Kota Medan

Authors

  • Benny Rojeston Marnaek Nainggolan Universitas Prima Indonesia Medan
  • Dokman Marulitua Situmorang Institut Teknologi dan Bisnis Kristen Bukit Pengharapan
  • Dimas Alberto Zandroto Universitas Prima Indonesia Medan
  • Eva Lina Gultom Universitas Prima Indonesia Medan

DOI:

https://doi.org/10.32585/jbfe.v6i1.6557

Keywords:

The influence of accounting knowledge, education level, work motivation, UMKM based on SAK EMKM

Abstract

This research aims to determine and analyze the influence of Accounting Knowledge, Education Level, Work Motivation, and Work Experience on the Preparation of Financial Statements for UMKM. Based on SAK EMKM, this is because there are still many UMKM entrepreneurs in Medan City who have not yet prepared financial statements in accordance with the SAK EMKM standards. This research is a type of quantitative research. In the data collection required for this research, a research questionnaire was used, which was distributed to UMKM traders. All the respondents in this study are micro-business operators in the city of Medan. This study uses purposive sampling technique as the sampling method. The total sample used amounted to 95 micro enterprises. The data analysis technique used in this study is multiple linear regression analysis with the aid of SPSS software. The results of the analysis from this study indicate that the variables of Accounting Experience and Work Experience have a positive and significant impact on the preparation of financial statements based on SAK EMKM, while the Level of Education and Work Motivation do not have a positive impact.

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Published

2025-05-08

How to Cite

Benny Rojeston Marnaek Nainggolan, Dokman Marulitua Situmorang, Dimas Alberto Zandroto, & Eva Lina Gultom. (2025). Pengaruh Pengetahuan Akuntansi, Tingkat Pendidikan, Motivasi Kerja, dan Pengalaman Kerja terhadap Kemampuan Membuat Laporan Keuangan UMKM Berdasarkan SAK EMKM di Kota Medan. Journal of Business, Finance, and Economics (JBFE), 6(1), 44–57. https://doi.org/10.32585/jbfe.v6i1.6557

Issue

Vol. 6 No. 1 (2025): Juni : Journal Of Business, Finance, and Economics (JBFE)

Section

Publication Ethics

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