Handoko, Muhammad Alfin (2025) Pengaruh Pemanfaatan Teknologi Informasi, Pengetahuan Akuntansi Dan Skala Usaha Terhadap Implementasi Sak Emkm Pada Ukm Di Kecamatan Batu Aji, Batam. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the effect of information technology utilization, accounting knowledge and business scale on the implementation of SAK EMKM in SMEs in Batu Aji District, Batam. This research uses quantitative research methods. The sample used in this study was 32 businesses in Batu Aji Batam District. The data collection technique in this study was carried out by distributing questionnaires. The data analysis technique used is multiple linear regression analysis. Based on the results of this study indicate that the Implementation of SAK EMKM has an effect on the Utilization of Information Technology, Accounting Knowledge, and Business Scale.

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