Abstrak
ABSTRACTION This research is entitled "The Effect of Accounting Understanding of MSME Actors on the Application of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in MSMEs". Under the guidance of Mrs. Renya Rosari, SE., M.Si as Supervisor I and Mrs. Yuningsih N. Christiani, SST., M.Ak as Supervisor II. The purpose of this study is to determine the effect of the variable accounting understanding of SMEs actors on the application of SAK EMKM to SMEs in Kupang Regency. This research was conducted using a survey method by giving a number of questionnaires to SMEs registered at the Office of Industry, Trade, Cooperatives and Small and Medium Enterprises in Kupang Regency. Determination of the sample in this study is to use the Slovin formula to determine the sample of taxpayers to be studied. Furthermore, the data that has been collected was analyzed by simple linear regression, F test (simultaneous), t test (partial), and coefficient of determination (R) test. The number of samples in this study were 60 respondents from the entire population. The results of the study indicate that Accounting Understanding has an effect on the application of SAK EMKM to MSMEs in Kupang Regency. The tests that have been carried out show that H1 is accepted and H0 is rejected. Accounting understanding has a positive and significant effect on the application of SAK EMKM, the t-count value is 6.351 while the t-table is 2.001, t-count > from t-table with a significance level of 0.005 so it can be concluded that the variable Accounting Understanding MSME actors have a positive and significant impact on the implementation of SAK EMKM on MSMEs in Kupang Regency. Keywords: Accounting Understanding, Application of SAK EMKM.