ANALYSIS OF THE READINESS OF MSMEs ACTORS IN THE IMPLEMENTATION OF SAK EMKM IN PURWOKERTO
Abstract
This study aims to analyze the influence of attitude, subjective norms, perceived behavioral control, and awareness on the intentions of MSMEs actors in the readiness of MSMEs actors in the implementation of SAK EMKM. The population in this study was all MSMEs in Purwokerto. This study used Theory of Planned Behavior with the addition of one variable, namely awareness. The research data was obtained directly from respondents through a questionnaire with disproportionate stratified random sampling technique and quantitative approaches of Partial Least Square (PLS). The results of this research indicate that the attitude and perceived behavioral control significantly influence the intention of MSMEs actors in the implementation of SAK EMKM. Subjective norms and awareness did not significantly influence the intention of MSMEs actors in the implementation of SAK EMKM. Intention significantly influence on the readiness of MSMEs actors in the implementation of SAK EMKM.
References
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Tuti, R., & Dwijayanti, S. P. F. (2014). “Faktor-Faktor yang Mempengaruhi Pemahaman UMKM dalam Menyusun Laporan Keuangan Berdasarkan SAK ETAP”. The 7th NCFB and Doctoral Colloquium 2014. pp. 157-170 Surabaya:Universitas Katolik Widya Mandala Surabaya.
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Yazdanpanah, M., & Forouzani, M. (2015). Application of the Theory of Planned Behaviour to predict Iranian students’ intention to purchase organic food. Journal of Cleaner Production. Vol. 107
Akman, I., & Mishra, A. (2017). Factors influencing consumer intention in social commerce adoption. Information Technology & People, Vol. 30. Issue. 02.
Albashir, W. A., Zainuddin, Y., & Panigrahi S. K. (2018). The Acceptance of Islamic Banking Products in Libya: A Theory of Planned Behavior Approach. International Journal of Economics and Financial Issues. Vol. 08 .Issue. 03.
Alvin, A. (2014). Pengaruh Sikap, Norma Subyektif, dan Kontrol Perilaku yang Dipersepsikan Staff Pajak Terhadap Kepatuhan Pajak Wajib Pajak Badan. Tax and Accounting Review. Vol. 04. No. 01.
Badan Pusat Statistik. (2017). SE2016 Analisis Hasil Listing Potensi Ekonomi Kabupaten Banyumas. Purwokerto: Prima Puspasari
Humas Setda Kabupaten Banyumas. 2015. Bupati Banyumas Terima Penghargaan UMK dari Pemerintah Pusat. Retrieved from bupati.banyumaskab.go.id/news/18374/bupati-banyumas-terima-penghargaan-umk-dari-pemerintah-pusat.
Donald, I. J., Cooper, S. R., & Conchie, S. M. (2014). An extended theory of planned behaviour model of the psychological factors affecting commuters' transport mode use. Journal of Environmental Psychology. Vol. 40.
Faturokhman, A., Puspitasari, N., Pinasti, M., & Srirejeki, K. (2015). University’s One Stop Accounting Service Untuk UKM: Solusi Mengatasi Keengganan Usaha Kecil dan Menengah (UKM) Mengimplementasikan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). Journal & Proceeding FEB UNSOED. Vol. 05. No. 01.
Fishbein, M., & Ajzen, I. (1975). Belief, Attitude, Intention, and Behavior: An Introduction to Theory and Research. Reading. MA: Addison-Wesley.
Ghozali, I. (2008). Structural Equation Modelling Metode Alternatif dengan Partial Least Square (PLS). Semarang: Badan Penerbit Universitas Diponegoro.
Hair, J.F., Black, B., Babin, B., Anderson, R. E., & Tatham R. L. (2006) Multivariate Data Analysis, 6 Ed. New Jersey: Prentice Hall
Herwiyanti, E., Azhar, S., Srirejeki, K., & Dinanti, A. (2017). Akuntansi UMKM. Semarang: Saraswati Nitisara
Ibrahim, M. A., Fisol, W. N. M., Haji-Othman, Y. (2017). Customer Intention on Islamic Home Financing Products: An Application of Theory of Planned Behavior (TPB). Mediterranean Journal of Social Sciences. Vol. 08. No. 02.
Kautonen, T., Gelderen, M. V., & Tornikoski, E. T. (2013) Predicting entrepreneurial behaviour: a test of the theory of planned behavior. Applied Economics. Vol. 45 No. 06.
Kristanto, E. (2011). Penerapan Standar Akuntansi Keuangan Untuk Entitas Tanpa Akuntabilitas Publik (SAK-ETAP) Pada UMKM Pengrajin Rotan di Desa Trangsan Kecamatan Gatak Kabupaten Sukoharjo (Skripsi). Fakultas Keguruan dan Ilmu Pendidikan. Universitas Sebelas Maret.
Nurcahyo, A., & Hudrasyah, H. (2017). The Influence of Halal Awareness, Halal Certification, and Personal Societal Perception toward Purchase Intention: A Study of Instant Noodle Consumption of College Student in Bandung. Journal Business and Management. Vol. 06. No. 01.
Paul, J., Modi, A., & Patel, J. (2016). Predicting green product consumption using theory of planned behavior and reasoned action. Journal of Retailing and Consumer Services. Vol. 29.
Putra, H. A., & Kurniawati, E. P. (2012). Penyusunan Laporan Keuangan untuk UKM Berbasis Standar Akuntansi Keuangan Entitas Tanpa Akuntanbilitas Publik (SAK ETAP). Proceeding for Call Paper PEKAN ILMIAH DOSEN FEB-UKSW. Salatiga: Universitas Kristen Satya Wacana.
Rudiantoro, R., & Siregar, S. V. (2012). “Kualitas Laporan Keuangana UMKM serta Prospek Implementasi SAK ETAP”. Jurnal Akuntansi dan Keuangan Indonesia, Vol. 12 No. 01. pp. 1-21 Jakarta: Universitas Indonesia.
Solso, R. L., MacLin, O. H., & Maclin, M. K. (2005). Cognitive psychology. Boston: Pearson/A and B.
Suki, N., M. (2013). Green Awareness Effects on Consumers' Purchasing Decision: Some Insights
From Malaysia. IJAPS. Vol. 9. No. 2
Suryani, Lilis. (2017). Pengaruh Sikap, Norma Subjektif, dan Kontrol Perilaku Persepsian Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Daerah Istimewa Yogyakarta dengan Niat Mematuhi Pajak Sebagai Variabel Pemoderasi (Skripsi). Fakultas Ekonomi. Universitas Negeri Yogyakarta.
Takaizumi, K., Harada, K., Shibata A., & Nakamura Y. (2012). Influence of awareness of the Japanese Food Guide Spinning Top on eating behavior and obesity. Asia Pac Journal of Clininical Nutrition. Vol. 20
Tolba A., Seoudi, I., & Fahmy, K. (2016). Factors influencing intentions of Egyption MSME owner in taking commercial banks loans. Journal of Small Business and Entrepreneurship. Vol. 27. No. 06.
Tuti, R., & Dwijayanti, S. P. F. (2014). “Faktor-Faktor yang Mempengaruhi Pemahaman UMKM dalam Menyusun Laporan Keuangan Berdasarkan SAK ETAP”. The 7th NCFB and Doctoral Colloquium 2014. pp. 157-170 Surabaya:Universitas Katolik Widya Mandala Surabaya.
Widiastuti, R., & Laksito, H. (2014). Faktor-faktor yang Mempengaruhi kepatuhan Pajak Bumi dan Bangunan (P-2). Diponegoro J. Account. Vol. 3. No. 2.
Yazdanpanah, M., & Forouzani, M. (2015). Application of the Theory of Planned Behaviour to predict Iranian students’ intention to purchase organic food. Journal of Cleaner Production. Vol. 107
Published
2019-12-16
How to Cite
ARDIANA, Riyan; IRIANTO, Bambang Setyobudi; SRIREJEKI, Kiky.
ANALYSIS OF THE READINESS OF MSMEs ACTORS IN THE IMPLEMENTATION OF SAK EMKM IN PURWOKERTO.
SAR (Soedirman Accounting Review) : Journal of Accounting and Business, [S.l.], v. 4, n. 2, p. 181-198, dec. 2019.
ISSN 2598-0718.
Available at: <https://jos.unsoed.ac.id/index.php/sar/article/view/2468>. Date accessed: 14 july 2025.
doi: https://doi.org/10.20884/1.sar.2019.4.2.2468.
Section
Articles
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