The Effect of Level of Education, Accounting Knowledge and Size of Business Entity on the Quality of Financial Statements (Case Study: UMKM Medan Tuntungan District)
), Mahyudin Mahyudin(2),
(1) Politeknik Unggul LP3M
(2) Politeknik Unggul LP3M
Corresponding Author
Abstract
This study aims to determine and test whether educational background, accounting understanding, and business size affect the quality of financial statements of MSMEs in Medan Tuntungan District. And to find out which variable has the most influence on the quality of financial statements. A quality financial report is a financial report that can provide information to its users. This research uses quantitative methods. The data used is primary data obtained from respondents using a questionnaire. The population in this study were MSMEs in Medan Tuntungan District. The sampling technique used purposive sampling technique so that only 37 MSME respondents were obtained. Based on this research, it is found that educational background and business size have no significant effect on the quality of MSME financial reports. Meanwhile, accounting understanding has a significant effect on the quality of MSME financial reports.
Keywords
References
Ariesta, C., & Nurhidayah, F. (n.d.). Penerapan Penyusunan Laporan Keuangan Neraca Berbasis Sak-Etap Pada Umkm (Studi Kasus pada Elden Coffee & Eatery). http://ejournal.stiemj.ac.id/index.php/akuntansi
Baviga, R. (2022). Pengaruh Persepsi Pemilik Dan Pengetahuan Akuntansi Pelaku Usaha Mikro Kecil Dan Menengah Terhadap Penggunaan Informasi Akuntansi. Yudishtira Journal: Indonesian Journal of Finance and Strategy Inside, 2(2), 173–194. https://doi.org/10.53363/yud.v2i2.35
Haryanti, A. D., & Nur, T. (2020). Pendampingan Penyusunan Laporan Keuangan Himawari Handmade Panti Asuhan Muhammadiyah Putri Ulil Abshar. Jurnal Pengabdian Dan Peningkatan Mutu Masyarakat (Janayu), 1(1). https://doi.org/10.22219/janayu.v1i1.11197
Jamil, S., & Hidayat, D. (2022). Seminar Nasional Riset Ekonomi dan Bisnis 2022 Fakultas Ekonomi-UNISLA Lamongan.
Keuangan, P. I., Keuangan, L., Manajerial, K., Akuntansi, P., Sdm, D. K., Kinerja, T., Nanang, U., Suyono, A., Zuhri, F., Sdm, K., & Agus Suyono, N. (2022). Terhadap Kinerja UMKM. Jurnal Akuntansi, Manajemen & Perbankan Syariah, 2(6).
Mustika, I. (2022). Analisa Kesiapan Usaha Mikro Kecil Dan Menengah Dalam Penyusunan Laporan Keuangan Sesuai Standar Akuntansi Keuangan dan Penerapan SAK EMKM Pada Laporan Keuangan UMKM. (Studi Kasus Pada UMKM Laundry Box di Kota Batam) (Vol. 3, Issue 2).
Prasetyo, E., & Farida, F. (2022). Pengaruh E-Commerce, Pengetahuan Akuntansi, Budaya Organisasi dan Literasi Keuangan terhadap Kinerja UMKM. National Multidisciplinary Sciences, 1(3), 370–383. https://doi.org/10.32528/nms.v1i3.102
Rahman, F. (2018). Evaluasi Penerapan Enterprise Resources Planning (Erp) Terhadap Penyajian Laporan Keuangan (Studi Kasus Di Pt. Surya Citra Televisi) (Vol. 6, Issue 3). https://www.google.com/search?q=Integrasi+Informasi+melalui+
Rozi, F., Meilisa Amalia, M., Nurhayati, N., Rangkuti, S., Wahyuni, D., Studi Akuntansi dan Manajemen, P., & Ekonomi dan Bisnis, F. (2022). Pelatihan Penyusunan Laporan Keuangan dan Manajemen Keuangan UMKM dalam Upaya Pengembangan Usaha. COMSEP: Jurnal Pengabdian Kepada Masyarakat, 3(1).
Septriani, Y., & Desi Handayani, dan. (2018). Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon (Vol. 11, Issue 1). http://jurnal.pcr.ac.id
Article Metrics
Abstract View
: 46 times
Download : 11 times
DOI: 10.57235/ijedr.v2i2.2278
Refbacks
- There are currently no refbacks.
Copyright (c) 2024 Ridho Ignatius Hallawa, Mahyudin Mahyudin
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
.png)
.png)
