The purpose of this study was to determine the effect of owner education, owner motivation, perception of UMKM actors, and socialization on the application of SAK EMKM in Micro, Small and Medium Enterprises (UMKM) registered in Tegal City.
The data used are primary data through questionnaires. The population in this study were 87 MSME players in Tegal City. The sampling technique uses incidental sampling. The data analysis method used is multiple linear regression.
The results showed that all independent variables in this study were eligible to be tested with a significant value. Owner's education has a significant positive effect on the application of SAK EMKM, owner's motivation has a significant positive effect on the application of SAK EMKM, perceptions of UMKM actors have no significant positive effect on the application of SAK EMKM and socialization has a significant positive effect on the application of SAK EMKM