@thesis{thesis,
		author={Wildania  Nabila},
		title ={Skripsi pengaruh pemanfaatan teknologi informasi akuntansi, kompetensi pelaku usaha UMKM dan pemahaman SAK UMKM terhadap kualitas laporan keuangan (Studi Empiris Pada UMKM Kecamatan Wonokromo Surabaya)},
		year={2023},
		url={http://erepository.uwks.ac.id/15855/},
		abstract={ABSTRACT
The quality of financial reports is a condition in which financial reports are able to
show good and relevant information. The research objective was to test
empirically: the use of accounting information technology, the competence of
UMKM business actors, and the understanding of SAK EMKM affect the quality of
UMKM financial reports in Wonokromo District, Surabaya. To find out the variable
analysis used multiple linear regression analysis techniques, with this technique it
will be possible to test the hypothesis which states the effect simultaneously and
partially between the independent variables and the dependent variable. In this
study, the population was all MSME business actors who carried out their business
activities in the Wonokromo District area and were domiciled in the Wonokromo
District, Surabaya City, totaling 376 UMKM. The sampling technique in this study
was Non-Probability Sampling with the method used was purposive sampling. The
selection of the sample in this study was based on purposive sampling with the
criteria of UMKM having a business and domiciled in the Wonokromo District,
Surabaya and UMKM having good financial records. Based on the criteria, the
number of samples used was 100 UMKM. The results of data processing in this
study indicate that the use of information technology has a positive effect on the
quality of UMKM financial reports. The better the use of information technology
for UMKM actors, the better the quality of UMKM financial reports. The
competence of UMKM business actors has a positive effect on the quality of UMKM
financial reports. The better the competence of UMKM actors, the better the quality
of UMKM financial reports. Understanding SAK EMKM has a positive effect on
the quality of MSME financial reports. The better the understanding of SAK
UMKM, the better the quality of financial reports made by UMKM.}
		}