Penerapan SAK EMKM Sektor Pertanian Kabupaten Bogor Menuju Pengembangan Industri 4.0
Abstract
Micro, Small, and Medium Enterprises (MSMEs) are the main drivers of the economy and dominated by the agricultural sector. However, this sector does not show a significant improvement. The main obstacle is the lack of MSME access to financing due to reliable financial reports. Financial Accounting Standards for MSMEs (SAK EMKM) were prepared to address this challenge. This study motivates to determine the perceptions of MSME of agricultural sector towards SAK EMKM. The study is done in Bogor Regency with farmers as the respondens. Descriptive analysis and Technology Acceptance Model (TAM) by Davis (1989) are combined to explain the perceptions. The results show that SAK EMKM was usefull but did not agree that it was easy to implement.
Keywords: UMKM; SAK EMKM; Technology Acceptance Model.
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References
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Yasar, A., & Gokhan, O. (2012). The Use of Technology Acceptance Model in Enterprise Resource Planning Implementations. Business and Economics Research Journal, 3(2), 79-96. doi: https://www.berjournal.com/the-use-of-technology-acceptance-model-in-enterprise-resource-planning-implementations
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Agung, A., Latuheru, P., B., , & Persuless, G. (2018). Faktor-Faktor Yang Mempengaruhi Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (Studi Empiris pada UMKM di Kota Ambon). PELUANG. Jurnal Ekonomi Peluang. doi: http://ojs.ukim.ac.id/index.php/peluang/article/view/327
Amoako-Gyampah, K., & Salam, A. F. (2004). An extension of the technology acceptance model in an ERP implementation environment. Information and Management, 41(6), 731-745. doi: https://doi.org/10.1016/j.im.2003.08.010
Undang-Undang Nomor 20 Tahun 2008 Tentang Usaha Mikro, Kecil, dan Menengah. https://www.ojk.go.id/sustainable-finance/id/peraturan/undang-undang/Pages/Undang-Undang-Republik-
Indonesia-Nomor-20-Tahun-2008-Tentang-Usaha-Mikro,-Kecil,-dan-Menengah.aspx (2008).
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly: Management Information Systems, 13(3), 319-339. doi: https://doi.org/10.2307/249008
Deaconu, A., & Buiga, A. (2015). Financial reporting and mimetic theory for small and medium enterprises. Current Science, 108(3), 334-340. doi:
https://www.researchgate.net/publication/279332590_Financial_reporting_
and_mimetic_theory_for_small_and_medium_enterprises
Erasmus, E., Rothmann, S., & Van Eeden, C. (2015). A structural model of technology acceptance. SA Journal of Industrial Psychology, 41(1). doi: https://doi.org/10.4102/sajip.v41i1.1222
Fasiol, A. (2018). PDRB Kabupaten Bogor Lampau PDB Nasional dan Jawa Barat. Beritautama.Net. Retrieved from https://beritautama.net/news/pdrb-kabupaten-bogor-lampaui-pdb-nasional-dan-jawa-barat/
Huang, C., When, Y., & Liu, Z. (2014). Analysis on Financing Difficulties for SMEs due to Asymmetric Information. Global Disclosure of Economics and Business,, 3(1), 77-80. doi: https://doi.org/10.18034/gdeb.v3i1.174
Kaya, D., & Koch, M. (2015). Countries adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) - Early empirical evidence. Accounting and Business Research, 45(1), 93-120. doi: https://doi.org/10.1080/00014788.2014.969188
Kersten, R., Harms, J., Liket, K., & Maas, K. (2017). Small Firms, large Impact? A systematic review of the SME Finance Literature. In World Development 97, 330-348. doi: https://doi.org/10.1016/j.worlddev.2017.04.012
Kiliç, M., Uyar, A., & Ataman, B. (2016). Preparedness of the entities for the IFRS for SMEs: an emerging country case. Journal of Accounting in Emerging Economies, 6(2), 156-178. doi: https://doi.org/10.1108/jaee-01-2014-0003
Maulana, A. G. (2019). Unpak Bogor Minat Uji Warga Terhadap Pertanian. https://www.ayobogor.com/read/2019/05/31/3524/unpak-bogor-minat-uji-warga-terhadap-pertanian.
Nerissa, P., P., , & Hapsari, W., D. . (2018). Pengaruh Persepsi Kegunaan dan Persepsi Kemudahan Terhadap Implementasi SAK-ETAP (Studi Kasus Pada UMKM Kota Bandung Tahun 2017). Paper presented at the E-
Proceeding of Management. https://123dok.com/document/qmvjxg7q-pengaruh-persepsi-kegunaan-persepsi-kemudahan-implementasi-studi-bandung.html
Önday, Ö. (2018). What Would Be the Impact of Industry 4.0 on SMEs: The Case of Germany. The International Journal of Management, 7(2), 11-19. doi: https://www.researchgate.net/publication/324888680_What_Would_Be_the
_Impact_of_Industry_40_on_SMEs_The_Case_of_Germany
Perera, D., & Chand, P. (2015). Issues in the adoption of international financial reporting standards (IFRS) for small and medium-sized enterprises (SMES). Advances in Accounting, 31(1), 1-14. doi: 10.1016/j.adiac.2015.03.012
Permatasari, C. L., Yanto, H., & Widiyanto, W. (2017). Penerimaan Pernyataan Standar Akuntansi Keuangan Oleh Pengelola Keuangan Yayasan Pendidikan: Analisis Technology Acceptance Model. Journal of Economic Education, 5(1), 90-99. doi: https://journal.unnes.ac.id/sju/index.php/jeec/article/view/13022
Purbaya, A. A. (2019). Masalah UMKM di RI: Minim Melek Teknologi hingga Sulit Akses Modal. . https://finance.detik.com/berita-ekonomi-bisnis/d-4464791/masalah-umkm-di-ri-minim-melek-teknologi-hingga-sulit-akses-modal.
Putra, A. D. (2018). UMKM Sumbang 60 Persen ke Pertumbuhan Ekonomi Nasional. Bisnis Liputan6.com, https://www.liputan6.com/bisnis/read/3581067/umkm-sumbang-60-persen-ke-pertumbuhan-ekonomi-nasional.
Putra, Y. M. (2018). Pemetaan Penerapan Standar Akuntansi Keuangan Emkm pada UMKM di Kota Tangerang Selatan Profita: Komunikasi Ilmiah Dan Perpajakan, 11(2), 201-217. doi: 10.22441/profita.2018.v11.02.004
Rizal, A. (2014). Analisis Penerapan Project Management Information System (PMIS) Menggunakan Metode Technology Acceptance Model (TAM) Studi Kasus PT. INDOSAT, Tbk. Jurnal Telekomunikasi Dan Komputer, 5(1), 1-24. doi: https://doi.org/10.22441/incomtech.v5i1.1131
Rusmanah, E., Andria, F., & Irawan, A. W. (2019). Implementasi Digital Marketing Guna Peningkatan Peluang Pasar Produksi Hasil Ternak Puyuh Masyarakat Desa Galuga Jurnal ABM Mengabdi, 6(1), 14-25. doi: http://jabm.stie-mce.ac.id/index.php/jam/article/view/422
Saito, K., & Tsuruta, D. (2018). Information asymmetry in small and medium enterprise credit guarantee schemes: evidence from Japan. Applied Economics, 50(22), 2469–2485. doi: https://doi.org/10.1080/00036846.2017.1400651
Schröder, C. (2016). The Challenges of Industry 4.0 for Small and Medium-sized Enterprises. https://www.researchgate.net/publication/305789672_The_Challenges_of_
Industry_40_for_Small_and_Medium-sized_Enterprises.
Suwardjono. (2016). Teori Akuntansi, Perekayasaan Pelaporan Keuangan: BPFE-Yogyakarta.
Tang, S., & Guo, S. (2017). Formal and Informal Credit Markets and Rural Credit Demand in China. Paper presented at the 4th International Conference on Industrial Economics System and Industrial Security Engineering (IEIS), http://toc.proceedings.com/36406webtoc.pdf
Yasar, A., & Gokhan, O. (2012). The Use of Technology Acceptance Model in Enterprise Resource Planning Implementations. Business and Economics Research Journal, 3(2), 79-96. doi: https://www.berjournal.com/the-use-of-technology-acceptance-model-in-enterprise-resource-planning-implementations
Yasmin, P. A. (2018). Jadi Penggerak Ekonomi, Begini Kondisi UMKM RI. https://finance.detik.com/berita-ekonomi-bisnis/d-4119386/jadi-penggerak-ekonomi-begini-kondisi-umkm-ri.
Published
2021-05-25
How to Cite
RUSMANAH, Enok; ARIYANTO, Nizam Muhamad.
Penerapan SAK EMKM Sektor Pertanian Kabupaten Bogor Menuju Pengembangan Industri 4.0.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 5, p. 1216-1228, may 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/68044>. Date accessed: 19 nov. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i05.p11.
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