PEMBERDAYAAN UMKM BERDASARKAN IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH DI KECAMATAN BOYOLANGU KABUPATEN TULUNGAGUNG

Abstract

Abstrak

Tujuan penelitian ini adalah mengetahui pengaruh langsung antara permodalan, SDM dan TI terhadap pemberdayaan UMKM dan pengaruh tidak langsung, yakni antara permodalan, SDM dan TI terhadap pemberdayaan UMKM melalui implementasi SAK-EMKM pada UMKM di Kecamatan Boyolangu Kabupaten Tulungagung yang diuji dengan analisis data menggunakan aplikasi program SmartPLS. Subyek penelitian adalah pelaku/karyawan UMKM di Kecamatan Boyolangu Kabupaten Tulungagung sebanyak 126 sampel dari 150 responden. Hasil analisis menunjukkan (1) Implementasi SAK-EMKM dipengaruhi langsung oleh permodalan, Sumber Daya Manusia dan Teknologi Informasi. SDM dan TI masing-masing mempunyai pengaruh secara positif dan signifikan terhadap Implementasi SAK-EMKM, sedang permodalan  mempunyai pengaruh tidak signifikan. (2) Pemberdayaan UMKM dipengaruhi langsung oleh permodalan, SDM dan TI. Permodalan berpengaruh secara positif dan signifikan terhadap Pemberdayaan UMKM. SDM dan TI masing-masing berpengaruh tidak signifikan.  Implementasi SAK-EMKM juga berpengaruh secara positif dan signifikan terhadap Pemberdayaan UMKM. (3) Pemberdayaan UMKM dipengaruhi secara tidak langsung (melalui implementasi SAK-EMKM) oleh permodalan, Sumber Daya Manusia dan Teknologi Informasi. SDM dan TI berpengaruhi secara tidak langsung (melalui implementasi SAK-EMKM) secara positif dan signifikan sedang permodalan  berpengaruh secara tidak langsung (melalui implementasi SAK-EMKM) tidak signifikan. Jadi permodalan, Sumber Daya Manusia dan Teknologi Informasi baik secara langsung maupun tidak langsung berpengaruh terhadap Pemberdayaan UMKM.

Abstract

This study aimed to analyze the impact implementation of micro small and medium Entity - Financial Accountants Standard towards the the empowerment of micro small and medium enterprises. This study of the empowerment of micro small and medium enterprises involved variables of capital, human resources and information technology. It analyzed the capital, human resources and information technology towards implementation of micro small and medium Entity - Financial Accountants Standard. It also analyzed the impact of capital, human resources and information technology for the  empowerment of micro small and medium enterprises and analyzed the impact of implementation of micro small and medium Entity - Financial Accountants Standard towards the  empowerment of micro small and medium enterprises in Boyolangu kabupaten Tulungagung. The result of this direct and indirect influence were used Department of Cooperatives and micro small and medium enterprises of Tulungagung regency to regularly in it’s side. It also was used by the micro small and medium enterprises in Boyolangu district, Tulungagung regency to make a decision.  The type of data in this study are primary data with 126 sample in micro small and medium enterprises in Boyolangu district, Tulungagung regency of the population in 494 person. The primary data was obtained by using questionnaire then the data were analyzed statistically by using Likert scale. Data were analized by PLS programs, and the hipothesis were tested with path analysis.  The result of this analyze were the empowerment of micro small and medium enterprises was be direct influenced by permodalan, human resources and information technology.  implementation of micro small and medium Entity - Financial Accountants Standard also were be direct influenced by them. The  empowerment of micro small and medium enterprises were be indirect influenced by capital, human resources and information technology by implementation of micro small and medium Entity - Financial Accountants Standard. So,  capital, human resources and information technology were influence as direct and indirect towards the empowerment of micro small and medium enterprises.