@thesis{thesis,
		author={Yudistira  Dhimas},
		title ={Faktor Yang Mempengaruhi Pemahaman Penyusunan Laporan Keuangan Berbasis SAK EMKM Pada UMKM Kampung Tahu Di Kelurahan Tinalan Kota Kediri},
		year={2023},
		url={http://eprints.perbanas.ac.id/10265/},
		abstract={The purpose of this study was to examine whether the level of education, business size, length of business, as well as the provision of information and socialization affect the understanding of MSMEs in preparing SAK EMKM financial reports. The sample consisted of all populations consisting of Kampung Tahu in Tinalan Village, Kediri City, totaling 36 respondents. Retrieval of data using Simple Random Sampling. This study used a quantitative method using primary data obtained from the owner of Kampung Tahu UMKM. Data collection methods consist of questionnaires (questionnaires), interviews, and documentation. The analysis used in this study is using descriptive statistics, classical assumption test, multiple linear regression analysis and hypothesis testing. The results showed that not all independent variables had an effect on the dependent variable. Variable Level of Education, Business Size, as well as Provision of Information and Outreach which have a positive influence on MSME Understanding in the Preparation of SAK EMKM Financial Statements. In contrast, the length of business variable has no effect on MSME understanding in preparing SAK EMKM financial statements.

Keywords :
Education Level, Business Size, Length of Business, Provision of Information and Outreach, Understanding of MSMEs in the Preparation of SAK EMKM}
		}