Metalia, Mega and Sembiring, Sari Indah Oktanti WHAT DOES THE IMPLEMENTATION OF SAK EMKM AFFECTS? In: GARCOMBS 2020, 24 October 2020, Bandung. (Submitted)

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Abstract

Introduction/Main Objectives: This research is aimed to study the affect of SAK EMKM implementation towards SME’s performance and their profitability. Since SME is the foremost driving force on economic development. Novelty: This research wants to see the impact of SAK EMKM implementation towards profitability in Lampung Province. Previous study mostly wanted to see the affect of SAK EMKM implementation to financial report performance. Research Methods: With quantitative descriptive methods, this study examines the financial statements of the MSME Lampung Province available at Bank Mandiri Lampung in the 2017-2019 period. Samples that met the criteria of 34 MSME units and were processed using SPSS. Finding/Results: The result shows that the implementation of SAK EMKM has a positive significant effect towards SME’s performance and profitability.

Item Type:	Conference or Workshop Item (Paper)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User:	Mrs Sari Indah Oktanti Sembiring
Date Deposited:	16 Nov 2020 01:54
Last Modified:	16 Nov 2020 01:54
URI:	http://repository.lppm.unila.ac.id/id/eprint/25339

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