@thesis{thesis,
		author={Saputra  Tomi},
		title ={Faktor-faktor Yang Mempengaruhi Implementasi Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Pada Usaha Mikro, Kecil Dan Menengah (UMKM) Di Wilayah Kecamatan Bengkalis},
		year={2022},
		url={http://eprints.polbeng.ac.id/7340/},
		abstract={This study aims to determine the factors that influence the implementation of Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) in Micro, Small, and Medium Enterprises (MSMEs) in the Bengkalis District. This research is a type of quantitative descriptive research using primary data sources in the form of questionnaires. From the results of data collection obtained as many as 92 MSME owners or accounting staff became research respondents as data testing material. The data analysis method used multiple linear regression analysis methods with the help of IBM SPSS Statistic version 20. The results showed that partially Information and socialization variables had a positive effect on the Implementation of SAK ETAP and the variable length of the establishment had a negative effect, while the variables of business size and turnover had no effect on the Application of SAK ETAP. The value of Adjusted R square is 27.4%, which means that the variable of the application of SAK ETAP (Y) is influenced by the variables tested by the author, while the remaining 72.6% is influenced by other variables not included in this study.}
		}