@thesis{thesis,
		author={Putro Nugroho  Muhammad Nur},
		title ={ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI 
PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN
STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO 
KECIL MENENGAH (SAK EMKM) PADA UMKM
DI PONOROGO},
		year={2022},
		url={http://eprints.umpo.ac.id/10140/},
		abstract={Financial statements are part of a complete financial reporting process usually including balance 
sheets, income statements, statements of changes in financial position which can be presented in various 
ways, for example as cash flow statements, or statements of cash flows, notes and other reports and 
explanatory materials that are part of the financial statements. internal financial statements. This study 
aims to determine the effect of accounting understanding, education level, and business size on the 
preparation of financial statements based on SAK EMKM. The population of this research is SMEs in 
Ponorogo Regency. Respondents of this study were MSME actors in Ponorogo Regency. The source of the 
data used is primary data using a research instrument in the form of a questionnaire. The data analysis 
method used is quantitative analysis using multiple linear regression analysis by considering the partial 
test and simultaneous test. Based on the results of this study, it shows that the three variables, namely 
accounting understanding, education level, and business size simultaneously affect the preparation of 
financial statements based on SAK EMKM.}
		}