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)

Authors

  • Ridho Ignatius Hallawa Politeknik Unggul LP3M, Indonesia
  • Mahyudin Mahyudin Politeknik Unggul LP3M, Indonesia

DOI:

https://doi.org/10.57235/ijedr.v2i2.2278

Keywords:

Level of Education, Accounting Knowledge, Size of Business Entity, Quality of Financial Statements

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.

Downloads

Download data is not yet available.

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

Downloads

Published

2024-07-01

Issue

Vol. 2 No. 2 (2024): Juli 2024

Section

Articles

Citation Check

License

  1. Authors certify that the work reported here has not been published before and contains no materials the publication of which would violate any copyright or other personal or proprietary right of any person or entity.
  2. Authors dont transfer or license the copyright of publishing to IJEDR: Indonesian Journal Of Education And Development Research Research to publish the article in any media format, to share, to disseminate, to index, and to maximize the impact of the article in any databases.
  3. Authors hereby dont agree to transfer a copyright for publishing to IJEDR: Indonesian Journal Of Education And Development Research a Publisher of the manuscript. 
  4. Authors reserve the following: 
    1. all proprietary rights other than copyright such as patent rights; 
    2. the right to use all or part of this article in future works of our own such as in books and lectures;
    3. use for presentation in a meeting or conference and distributing copies to attendees; 
    4. use for internal training by author's company;
    5. distribution to colleagues for their research use;
    6. use in a subsequent compilation of the author's works;
    7. inclusion in a thesis or dissertation;
    8. reuse of portions or extracts from the article in other works (with full acknowledgement of final article);
    9. preparation of derivative works (other than commercial purposes) (with full acknowledgement of final article); and
    10. voluntary posting on open web sites operated by author or author’s institution for scholarly purposes, but it should follow the open access license of Creative Common CC BY-NC License.