Analisis Tingkat Pendidikan, Pelatihan Akuntansi
dan Pemanfaatan Digitalisasi Terhadap Penggunaan
Informasi Akuntansi pada Kualitas Laporan
Keuangan UMKM di Kota Mojokerto
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Rahmawati, Dwi Oki
Subject
657.028 - ACCOUNTING INFORMATION SYSTEMS
Datestamp
2024-05-22 03:20:44
Abstract :
This study aims to analyze and determine the factors that influence the use of accounting information on the quality of MSMEs financial reporting. The factors used in this study are the level of education, accounting training, and use of digitalization. The research method used is quantitative research method with primary data obtained from questionnaire data which is measured using a Likert scale. The population in this study are assisted MSMEs in Mojokerto City which are under the auspices of the Department of Cooperatives, Small and Medium Enterprises, Industry and Trade of Mojokerto City. The sampling technique used was purposive sampling using a survey method, so that 70 samples were obtained. This researcher?s data was collected using a questionnaire which will then be analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM) with WarpPLS 7.0 software. The results of this study state that accounting training and the use of digitalization have a positive effect on the use of accounting information on the quality of MSMEs financial reporting in Mojokerto City, whilethe level of education does not have a positive effect on the use of accounting information on the quality of MSMEs financial reporting in Mojokerto City.
This study aims to analyze and determine the factors that influence the use of accounting information on the quality of MSMEs financial reporting. The factors used in this study are the level of education, accounting training, and use of digitalization. The research method used is quantitative research method with primary data obtained from questionnaire data which is measured using a Likert scale. The population in this study are assisted MSMEs in Mojokerto City which are under the auspices of the Department of Cooperatives, Small and Medium Enterprises, Industry and Trade of Mojokerto City. The sampling technique used was purposive sampling using a survey method, so that 70 samples were obtained. This researcher?s data was collected using a questionnaire which will then be analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM) with WarpPLS 7.0 software. The results of this study state that accounting training and the use of digitalization have a positive effect on the use of accounting information on the quality of MSMEs financial reporting in Mojokerto City, whilethe level of education does not have a positive effect on the use of accounting information on the quality of MSMEs financial reporting in Mojokerto City.
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