SEPTRIANA, Thiya (2020) Factors Affecting Understanding and Using of Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (Sak Etap) on Msmes (Survey Conducted of Enterprises Getuk Goreng in Banyumas Regency). Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

This research aims to determine the effect of variable Level Education,Socialization of SAK ETAP, Business Scale, and Business Age on Understanding andUse of SAK ETAP at Getuk Goreng entrepreneurs in Banyumas Regency. The samplein this study amounted to 54 entrepreneurs of Getuk Goreng in Banyumas Regency byusing the census method, which is to take a sample of the population. The theories used in this research are Human Capital Theory and Unified Theoryof Acceptance and Use of Technology (UTAUT). Human capital theory explains thatvaluable assets for a company not only in the form of buildings, cash, capital, machinery,equipment, but there are other assets also important for a business that is human assetswhich are one of the assets that can help for the development of the business. Unified Theory of Acceptance and Use of Technology (UTAUT) explains thatthere are several factors that influence to be success in business, the factors consist of Expectations performance, Effort expectancy, Social influence, facilitating conditions.In this research apply the fourth point. Facilitating conditions where the businessmanhave confidence that the factors needed for support businesses such as systems andtechnology. For example, the larger scale of business, it means that the business needmore facilities that will be used to support the production process. Example is additionnumber of employees will greatly assist MSMEs in running their business. The data collection in this research was taken by distributing questionnaires,which the process by visiting directly the place of Getuk Goreng business and submittingthe questionnaire that was compiled. The results obtained from the field will be analyzedusing the Validity & Reliability Test, Classic Assumption Test, Multiple LinearRegression Test and this test is processed with SPSS application. The results of researchthat have been obtained show that the variable Socialization of SAK ETAP and BusinessScale have a positive effect on the understanding and use of SAK ETAP while, the othervariables are Level Education and Business Age do not affect the understanding and useof SAK ETAP. The implication of the above conclusion is that to improve the performance ofMSMEs, it should pay attention to factors that can be support businesses in processingand obtaining knowledge about SAK ETAP, business competition, and givingknowledge about the importance of bookkeeping. The efforts that can be provide bydirectly controlling on the growth of MSMEs Getuk Goreng, conducting socializationon SAK ETAP, socializing the overall bookkeeping benefits to Getuk Gorengentrepreneurs in order to minimize the decline in the number of entrepreneurs GetukGoreng in Banyumas Regency.

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