ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PELAKU PELATIHAN UMKM TERHADAP PEMAHAMAN SAK ETAP

Abstract

The aim of this study was to examine the factors that affect the training of entrepreneurs on understanding financial statements SAK ETAP. This study was conducted in small and medium enterprises assisted the Department of Industry, Trade and Cooperatives in Banyumas. This study uses six independent variables which are factors that include technical training participants, speakers, materials, methods, modules, and training time. The data used in this study are primary data regarding the perception of businesses as a trainee obtained through a questionnaire given to respondents. 20 sets of data were analyzed using multiple regression analysis using SPSS version 16.
The study shows that six independent variables simultaneously affect the understanding of businesses regarding the preparation of financial statements SAK ETAP as the dependent variable. But only partially participant variables, materials, and methods of training have a significant influence on the dependent variable, while the speaker variables, modules, and training time no significant effect on the dependent variable.
Keywords: Training; SAK ETAP; SMEs