IMPLIKASI STANDAR AKUNTANSI EMKM TERHADAP LITERASI DAN AKSESIBILITAS KREDIT UMKM KABUPATEN PENAJAM

Mustari Mustari; Anis Aulia Muslim; Depin Afrilla; Delianti Delianti

doi:10.31850/ak99.v6i1.4411

Mustari Mustari Program Studi Akuntansi Fakultas Ekonomi Universitas Gunadarma
Anis Aulia Muslim Program Studi Manajeman Fakultas Ekonomi Universitas Gunadarma
Depin Afrilla Program Studi Manajeman Fakultas Ekonomi Universitas Gunadarma
Delianti Delianti Program Studi Sistem Informasi Fakultas Ilmu Komputer dan Ilmu Komunikasi Universitas Gunadarma

DOI: https://doi.org/10.31850/ak99.v6i1.4411

Keywords: SAK EMKM, Financial Literacy, Credit Accessibility, Tempe Chips Msmes, Accounting Cycle

Abstract

This study aims to analyze the implications of implementing SAK EMKM-based accounting cycles on financial literacy and credit accessibility among tempe chips MSMEs in Penajam Paser Utara Regency. A quantitative approach with an explanatory research design was employed in this study. Data were collected through structured questionnaires from 120 respondents selected using stratified random sampling based on business scale. Data analysis was conducted using multiple linear regression and moderation testing with the assistance of SPSS version 26. The results indicate that SAK EMKM implementation has a positive and significant effect on credit accessibility (β = 0.555; t = 7.612; sig. 0.000), contributing 32.9% to the variance in credit accessibility. Financial literacy also has a positive and significant effect on credit accessibility (β = 0.345; t = 4.528; sig. 0.000). Simultaneously, both variables explain 42.9% of the variance in credit accessibility. However, financial literacy does not moderate the relationship between SAK EMKM implementation and credit accessibility (interaction sig. = 0.675). These findings confirm that SAK EMKM implementation has a direct effect on MSME credit access regardless of the level of financial literacy of business operators. Local governments and financial institutions should collaboratively organize integrated digital-based financial reporting assistance programs to facilitate banking data verification and accelerate capital financing processes for small business operators in Penajam Paser Utara.