Factors Affecting the Preparation of the Sak Etap Financial Statements at the MSME Development of the Agriculture, Marine and Fisheries Department of Pare-pare City

Abstract

Micro, Small and Medium Enterprises (MSME) are one of the economic activities that are mostly carried out by the people of Indonesia. Micro, Small and Medium Enterprises (MSME) are also independent and small-scale people's economic activities and are managed by community groups or families. MSMEs have an important role in economic growth for developing countries or countries This study aims to determine whether the factors of education level, educational background, length of business and business size together affect the quality of SAK financial reports on MSMEs assisted by the Department of Agriculture, Maritime Affairs and Fisheries (AMF) of Parepare City partially. The population in this study were all members of MSMEs assisted by the AMF Office of Parepare City. The sample was determined using probability sampling and random sampling technique, with 49 respondents. The data used in this study are primary data. Data collection techniques with survey techniques by distributing questionnaires. The analytical method used is multiple linear analysis which is processed using SPSS 23 software. The results show (1).Education level has no significant effect on the quality of SAK ETAP financial reports on MSME assisted by the Department of Agriculture, Maritime
Affairs and Fisheries of Parepare City. This is because the education level of the MSME members is not followed by an increase in the quality of SAK ETAP financial reports.(2). Educational background has a significant effect on the quality of SAK ETAP financial reports on MSME assisted by the Department of Agriculture, Maritime Affairs and Fisheries of Parepare City. Due to the existence of trainings on bookkeeping or financial reports that have been attended by MSME members, it is sufficient to improve the quality of SAK ETAP financial reports. (3). The length of business has a significant effect on the quality of SAK ETAP financial reports on MSME assisted by the Department of Agriculture, Maritime Affairs and Fisheries of Parepare City. Due to the long standing business, it motivates MSME members to make and improve the quality of SAK ETAP financial reports and with the MSME members' financial reports it is easier to see the development of their business.(4). The size of the business has no significant effect on the quality of SAK ETAP financial reports on MSME assisted by the Department of Agriculture, Maritime Affairs and Fisheries of the City of Parepare. Because the size of a business does not guarantee the quality of SAK ETAP's financial statements is better.