The Effect Of Accounting Understanding And Length Of Business On The Implementation Of Emkm Sak In Msmes In Sleman Regency With Owner Motivation As A Moderating Variable

Nur Aisiyah Mulyati; Abdullah Taman

doi:10.55681/economina.v5i9.4165

Authors

Nur Aisiyah Mulyati Universitas Negeri Yogyakarta, Indonesia
Abdullah Taman Universitas Negeri Yogyakarta, Indonesia

DOI:

https://doi.org/10.55681/economina.v5i9.4165

Keywords:

Accounting Understanding, Business Age, SAK EMKM, MSMEs, Owner Motivation

Abstract

This study aims to analyze the influence of accounting understanding and business tenure on the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in MSMEs in Sleman Regency, with owner motivation as a moderating variable. The method used is a quantitative causal-comparative with a cross- sectional approach. The sample consisted of 370 MSMEs registered with the Sleman Regency Cooperatives and MSMEs Office in 2024, determined with a 5% significance level. Data were collected through questionnaires and analyzed using SPSS. The results showed that accounting understanding and business tenure had a positive and significant effect on the implementation of SAK EMKM. In addition, owner motivation was shown to positively moderate, namely strengthening the influence of accounting understanding and business tenure on the implementation of SAK EMKM. The higher the owner motivation, the more optimal the implementation of accounting standards in the MSME.

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