“Pengaruh Kredit Perbankan, Skala Usaha, Umur Perusahaan, Dan Omset Usaha Terhadap Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah Pada Pelaku Usaha Mikro Kecil Menengah Di Kabupaten Brebes”. (Studi kasus pada pelaku UMKM Telur Asin di Kabupaten Brebes)

Widyawati, Mila (2020) “Pengaruh Kredit Perbankan, Skala Usaha, Umur Perusahaan, Dan Omset Usaha Terhadap Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah Pada Pelaku Usaha Mikro Kecil Menengah Di Kabupaten Brebes”. (Studi kasus pada pelaku UMKM Telur Asin di Kabupaten Brebes). Skripsi thesis, Fakultas Ekonomi dan Bisnis.

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Abstract

ABSTRACT SMES will not be separated from any of the challenges that are related to the management of funds, the main factor of success and the failure of SMES is to manage the funds well and correctly according to accounting standards. The practical method of fund management in SMES is to implement accounting well. Accounting records must be in accordance with any transactions occurring and based on applicable accounting standards. The purpose of this research is to know: 1. The positive influence of banking credit, business scale, company age and the simultaneous turnover of business to the implementation of SME financial statements based on SACK of EMKM. 2. The positive influence of banking credit partially on the implementation of MSME financial statements based on SACK of EMKM. 3. The positive effect of the business scale partially on the implementation of SMES financial statements based on SACK EMKM. 4. The positive influence of the company's lifespan is partially on the implementation of MSME financial statements based on SACK EMKM. 5. The positive effect of the turnover of businesses partially on the implementation of SME financial statements based on SACK EMKM. The hypothesis of this research is: 1. There is suspected positive influence between the business scale banking credit, the company's age, and the simultaneous business turnover against the adoption of the EMKM SAK. 2. Allegedly there is a positive influence between banking credit partially against the implementation of SAK EMKM. 3. There is suspected positive influence between a partial business scale to the adoption of the EMKM SAK. 4. There is suspected positive influence between the company's age in a paraxia against the implementation of the EMKM SAK. 5. There is suspected positive influence between the partial turnover of the business to the implementation of the EMKM SAK. The data collected in this study is quantitative data. The source of this research data is the primary data obtained through Kuesioener. Sampling by using a saturated sample with the amount of Koesioner 51 and the 48 of respondents whose data can be Diolat for 3 Koesioner data can not be processed. Data analysis techniques by using multiple linear regression. Test data analysis Using Test T and Test F. Based on the results of the study, it was found that the variable variable credit, business scale, business turnover partially influenced the implementation of EMBMS FAS and the age of the company did not have a partial effect on EMBMS SFAS. Simultaneously influences bank scale business credit, company age, business turnover influences the application of SAK EMKM. Keywords: SAK EMKM, Banking Credit, Business Scale, Company Age, Business Turnover.

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