THE INFLUENCE OF HUMAN RESOURCES QUALITY, OWNER’S PERCEPTION, AND BUSINESS SIZE ON THE PREPARATION OF FINANCIAL STATEMENT(Survey on Empowered UMKM under Government Supervision of the Central Java Province SMEs Cooperative Service)

Abstract

This research aims to analyze the effect of the human resources quality, the owner's perception of financial statements preparation, and business size on financial statements based on SAK EMKM on empowered UMKM under Government Supervision of the Central Java Province SMEs Cooperative Service. In this research, the quality of human resources is measured using two indicators, namely level of education and accounting knowledge, while business size is measured using three indicators, namely number of workers, number of assets, and sales turnover. The population was 144 empowered UMKM with a sample size of 86 selected using purposive sampling techniques. Data collection was distributed online using a questionnaire. IBM SPSS Statistics Version 26 was employed as the data analysis tool. The research reveals that accounting knowledge, the owner's perception of financial statement preparation, and the number of assets have a positive effect on the preparation of financial statements based on SAK EMKM. Meanwhile, the level of education, number of workers, and sales turnover have no effect on the preparation of financial statements based on SAK EMKM on empowered UMKM under the Government Supervision of the Central Java Province SMEs Cooperative Service.