PENGARUH PENYUSUNAN LAPORAN KEUANGAN SAK ETAP DAN PINJAMAN MODAL KERJA TERHADAP PERKEMBAGAN UMKM (STUDI KASUS: PENGGUNA PRODUK PINJAMAN KREDIT BANK BRI DI KOTA MANADO)
The development of micro small and medium-sized entities (MSMEs) is a form of business that is done to the business itself in order to achieve business success from various aspects ranging from sales turnover, profit levels, capital, labor, and market and customer expansion. MSMEs have an important role in the Indonesian economy for that MSMEs development needs to be improved in order to maintain the stability of the national economy. The development of MSMEs is influenced by various aspects such as financial statements that provide basic information on financial position and financial performance in strategic decision making to improve their business. In addition, the working capital loan aspect also has an influence for the company to carry out its entities operations. The purpose of this study is to determine the effect of financial statements by using the SAK ETAP and working capital loans on the development of MSMEs. SAK ETAP is Indonesian Accounting Standards for Non-Publicly-Accountable Entities. The population in this study are the perpetrators of MSMEs users of loan products of Bank BRI located in Manado City. The sample specified in this study were 81 people calculated using the formula of Djarwanto and Pangestu. Data were collected by distributing questionnaires to the respective respondents. The method used is quantitative and data analysis technique used is the deductive statistics by creating a continum to describe a phenomenon and the phenomenon and data analysis using inductive statistics are inferential statistical parametric linear regression analysis using SPSS version 22. The result of the research is the preparation of SAK ETAP financial statements have a significant effect of 31,2%, working capital loan has significant effect of 46,3% and simultaneously the preparation of financial statements of SAK ETAP and working capital loan have a significant effect with a strong relationship level of 0,733 or 73,3% on the development of MSMEs. While the effective contribution of the model after controlled by 61,4%. The advice given keeps the financial statements of SAK ETAP consistently and keeps the loan of working capital loan for the MSMEs so that the business can grow. As well as future research should further expand the research area and add variables that are not included in this study.