The Influence of Accounting Understanding, Educational Background, and Business Scale on the Understanding of Financial Report Preparation Based on MSME Financial Accounting Standards among MSMEs in Brebes Regency

Abstract

Understanding the preparation of financial reports based on EMKM SAK is very important for the sustainability of MSMEs themselves. This study aims to determine the effect of accounting understanding, educational background, and business scale on the understanding of financial reporting based on EMKM SAK on MSME actors in Brebes Regency. Respondents in the study were MSME actors in Brebes Regency with a population of 3,959 MSME actors. The number of samples in this study was 98 taken using the slovin formula. The data in this study were primary data obtained from the results of a questionnaire distributed to 98 MSME actors in Brebes Regency. Data analysis used a quantitative descriptive research method with IBM SPSS Statistics version 25. The results of the study showed that accounting understanding and business scale partially influenced the understanding of financial reporting based on EMKM SAK on MSME actors in Brebes Regency. While educational background partially did not affect the understanding of financial reporting based on EMKM SAK on MSME actors in Brebes Regency. Furthermore, accounting understanding, educational background, and business scale simultaneously do not affect the understanding of preparing financial reports based on SAK EMKM for MSME actors in Brebes Regency.