RESEARCH PROPOSAL SEMINAR

ANALYSIS OF THE READINESS OF MSMEs ACTORS IN THE IMPLEMENTATION

OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL AND MEDIUM
ENTITIES IN PURWOKERTO

By:
Riyan Ardiana
C1I015043

Supervisor I/ Examiner Supervisor II/ Examiner Examiner

Dr. Bambang Setyobudi I, S.E., M.Si., Ak Kiky Srirejeki, S.E., M.Sc Dr. Negina Kencono Putri, M.Si., Ak
NIP. 19681228 200003 1 001 NIP. 19870905 201404 2 001 NIP. 19780918 200604 2 001
 Micro, Small and Medium Enterprises are businesses operated by individuals
or business entities.

No.

1 Almost 97% of the workforce in Indonesia is a workforce in the MSMEs sector

(Ministry of Cooperatives and SMEs);
2 MSMEs are believed to have high economic resilience, so they can support
financial system stability and economic stability (bi.go.id, 2017);
3 MSMEs were the savior of the economic crisis that occurred in Indonesia in
Background 1997-1998 and the global economic crisis in 2008 (Rudiantoro and Siregar,
2012);
4 The realization of KUR in 2017 which is targeted at Rp 110 Trillion did not
reach the target, only absorbed at Rp 96.71 Trillion or around 87.9% of the
target (Sukarno, 2018);
5 The majority of MSMEs are unable to provide accounting information
related to their business conditions (Kristianto, 2012);
6 SAK ETAP which is expected to be able to help MSMEs businesses to
be more systematic has not been used by most MSMEs in Indonesia
(Faturokhman et al., 2015).
 Research Gap

No.

1 Lack or even no research relating to the readiness of MSMEs actors in

implementing SAK EMKM;
2 Lack or even no research relating to the use of Theory of Planned Behavior
Background in examining behavioral predictions of MSMEs actors in their readiness to
implement SAK EMKM.
3 Differences in the results of research in previous studies, although in the
different field.
 Research Gap
Attitude > Intention
(Positively Influence) (Does not Influence)
Levin, et al. (2018) Albashir, et al. (2018)
Ibrahim, et al. (2017) Iskandar and Saragih (2018)
Subjective Norms > Intention
(Positively Influence) (Does not Influence)
Background Albashir, et al. (2018) Paul, et al. (2016)
Iskandar and Saragih (2018) Yazdanpanah and Forouzani (2015)
Perceived Behavioral Control > Intention
(Positively Influence) (Does not Influence)
Iskandar and Saragih (2018) Yazdanpanah and Forouzani (2015)
Paul, et al. (2016)
 Research Problem
Whether attitude influence the intention of MSMEs actors in the implementation
1 of the Financial Accounting Standards for Micro, Small and Medium Entities?

Whether subjective norm influence the intention of MSMEs actors in the

2 implementation of the Financial Accounting Standards for Micro, Small and
Medium Entities?
Whether perceived behavioral control influence the intention of MSMEs actors in
3 the implementation of the Financial Accounting Standards for Micro, Small and
Medium Entities?

Whether awareness influence the intention of MSMEs actors in the implementation

4 of the Financial Accounting Standards for Micro, Small and Medium Entities?

Whether intention influence the readiness of MSMEs actors in the implementation

5 of the Financial Accounting Standards for Micro, Small and Medium Entities?
 Research Objectives
To find out and analyze the influence of attitude on the intention of MSMEs actors in
1 the implementation of the Financial Accounting Standards for Micro, Small and
Medium Entities;

To find out and analyze the influence of subjective norms on the intention of MSMEs
2 actors in the implementation of the Financial Accounting Standards for Micro, Small
and Medium Entities;
To find out and analyze the influence of perceived behavioral control on the intention
3 of MSMEs actors in the implementation of the Financial Accounting Standards for
Micro, Small and Medium Entities;

To find out and analyze the influence of awareness on the intention of MSMEs actors in
4 the implementation of the Financial Accounting Standards for Micro, Small and Medium
Entities;
To find out and analyze the influence of intention on the readiness of MSMEs actors in
5 the implementation of the Financial Accounting Standards for Micro, Small and
Medium Entities.
 Literature Review

Theory of Planned Behavior Attitude

MSMEs Definition Subjective Norms

Readiness of MSMEs Actors Perceived Behavioral Control

Intention Awareness
 Hypothesis Development

H1: Attitude positively influences the

intention of MSMEs actors in the
implementation of the Financial
H4: Awareness positively influences the
Accounting Standards for Micro,
intention of MSMEs actors in the
Small and Medium Entities
implementation of the Financial
H2: Subjective norms positively influence
Accounting Standards for Micro, Small
the intention of MSMEs actors in the
and Medium Entities
implementation of the Financial
H5: Intention positively influences the
Accounting Standards for Micro, Small
readiness of MSMEs actors in the
and Medium Entities
implementation of the Financial
H3: Perceived behavioral control positively
Accounting Standards for Micro, Small
influences the intention of MSMEs actors
and Medium Entities
in the implementation of the Financial
Accounting Standards for Micro, Small
and Medium Entities
Research Model
 Research Method
Research Type: Quantitative Research

Research Object: Readiness of MSMEs actors in the implementation of

Financial Accounting Standards for Micro, Small and Medium Entities,
Intention, Attitude, Subjective Norms, Perceived Behavioral Control,
and Awareness

Data Type: Primary Data

Data Collecting Method: Questionnaire

Population : All of MSMEs actors in Purwokerto, amounting 1414 (Small: 1317, Medium: 97)
Sample : The sampling technique used is disproportionate stratified random sampling.
The sample used in this study is 140 respondents (Small: 95, Medium: 45)
 Data Analysis Technique
Hypothesis
Test (SEM)

Data Development of Development Path Diagram

Instrument Theory-based of Path Diagram Conversion in
Test Model Equation

01 Validity Test
02 Reliability Test

Evaluation Interpretation
Problem
Criteria of and Model
Identification
Goodness-of-fit Modification

01 Evaluation of SEM
Assumptions
02 Confirmity and Statistics
Test
 VALIDITY TEST

Attitude Subjective Norms Perceived Behavioral Control Awareness

Item rcount rtable Item rcount rtable Item rcount rtable Item rcount rtable
1 0.804 0.361 Valid 1 0.700 0.361 Valid 1 0.604 0.361 Valid 1 0.859 0.361 Valid
2 0.531 0.361 Valid 2 0.957 0.361 Valid 2 0.875 0.361 Valid 2 0.843 0.361 Valid
3 0.926 0.361 Valid 3 0.940 0.361 Valid 3 0.819 0.361 Valid 3 0.920 0.361 Valid
4 0.852 0.361 Valid 4 0.878 0.361 Valid 4 0.635 0.361 Valid 4 0.707 0.361 Valid
5 0.877 0.361 Valid 5 0.638 0.361 Valid 5 0.844 0.361 Valid 5 0.885 0.361 Valid
6 0.911 0.361 Valid 6 0.697 0.361 Valid 6 0.863 0.361 Valid 6 0.804 0.361 Valid
7 0.626 0.361 Valid
Readiness 8 0.661 0.361 Valid
9 0.661 0.361 Valid

Item rcount rtable Intention If rcount > rtable : Valid

1 0.944 0.361 Valid The value of rtable from 30 respondents,
2 0.891 0.361 Valid Item rcount rtable df = n-2= 28, with the significance level
3 0.823 0.361 Valid 1 0.906 0.361 Valid of 5% is 0.361.
4 0.823 0.361 Valid 2 0.850 0.361 Valid
5 0.874 0.361 Valid 3 0.905 0.361 Valid
4 0.768 0.361 Valid
 RELIABILITY TEST

Cronbach’
Cronbach’s
No. Variable Alpha
Alpha Min.
Coefficient
1. Attitude 0.906 0.60 Reliable
2. Subjective Norms 0.914 0.60 Reliable
3. Perceived Behavioral Control 0.864 0.60 Reliable
4. Awareness 0.915 0.60 Reliable
5. Intention 0.879 0.60 Reliable
6. Readiness 0.916 0.60
If Alpha > 0.60, the variable is Reliable
Thank you
谢谢
감사합니다
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