Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Media Akuntansi Perpajakan
Zaqiyah Oktapia
University Pamulang
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Literasi Akuntansi, Literasi Pajak, Pengalaman Usaha Terhadap Kualitas Pencatatan Keuangan UMKM Zaqiyah Oktapia; Linawati Linawati
Media Akuntansi Perpajakan Vol 11, No 1 (2026): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v11i1.9635

Abstract

This study aims to examine the influence of accounting literacy, tax literacy, and business experience on the quality of financial record-keeping among Micro, Small, and Medium Enterprises (MSMEs) in South Jakarta. A quantitative approach was employed using questionnaire data collected from 142 MSME owners selected through purposive sampling and determined using the Slovin formula. Data were analyzed using multiple linear regression with SPSS version 30. The results indicate that accounting literacy, tax literacy, and business experience have a positive and significant effect on the quality of financial record-keeping. MSME owners with better accounting and tax knowledge, as well as greater business experience, tend to maintain higher-quality financial records. These findings imply the importance of enhancing accounting and taxation literacy programs and strengthening business management capabilities among MSME owners to improve financial record-keeping practices and support sustainable business development.
Co-Authors Linawati Linawati