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All Journal Jurnal Analisa Akuntansi dan Perpajakan
Khansa Zhafira
Universitas Buana Perjuangan Karawang
Economics, Econometrics & Finance Social Sciences Other

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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PENGGUNAAN APLIKASI PEMBUKUAN DIGITAL TERHADAP KUALITAS LAPORAN KEUANGAN UMKM DI KARAWANG: Akuntansi Khansa Zhafira; Meliana Puspitasari; Awaliawati Rachpriliani
Jurnal Analisa Akuntansi dan Perpajakan Vol. 10 No. 2 (2026): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

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Abstract

This study aims to analyze the effect of human resource competence and the use of digital bookkeeping applications on the quality of financial reports among MSMEs in Karawang. This study employs a quantitative approach with a purposive sampling technique, resulting in a sample of 83 MSMEs. Data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with SmartPLS software. The results indicate that human resource competence has a positive and significant effect on the quality of MSME financial reports. In addition, the use of digital bookkeeping applications also has a positive and significant effect on the quality of MSME financial reports. Therefore, enhancing human resource competence, accompanied by the optimal use of digital bookkeeping applications, can support the preparation of higher-quality, more accurate, and more reliable financial reports that meet decision-making needs. This study contributes theoretically by expanding the literature on the factors influencing the quality of MSME financial reports, and contributes practically by providing insights for MSME actors and policymakers in improving competence and digital literacy.
Co-Authors Awaliawati Rachpriliani Meliana Puspitasari