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Journal : International Journal Of Science, Technology

Determinants of the Quality Financial Information Small and Medium Enterprises Sector: SME s Eddy sarwono, Aris; Asih Handayani
International Journal of Science, Technology & Management Vol. 2 No. 4 (2021): July 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i4.262

Abstract

This study aims to determine the effect of owner support, personal technical skills, training and education programs, age, gender, length of business and formal education on the performance of accounting information systems. This research was conducted on Small and Medium Enterprises (SMEs) in the Solo Raya area. The type of data used is quantitative data. The data source used is primary data. Data collection techniques using a questionnaire. The population in this study is SMEs in the Solo Raya area. The sampling technique used purposive sampling method with the number of samples determined with a specific purpose as many as 56 SMEs. The results showed that the variables of owner support, personal technical ability, training and education programs had an effect on the performance of the accounting information system, while variables of age, gender, length of business and formal education had no effect on the performance of the accounting information system.
The Role of Training and Assistance in Improving the Utilization of Accounting Information Systems to Improve The Quality of Financial Reports In the SMEs Sector Eddy Sarwono, Aris
International Journal of Science, Technology & Management Vol. 6 No. 1 (2025): January 2025
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v6i1.1254

Abstract

This study aims to analyze the role of training and mentoring to improve the quality of financial reports in the SMEs sector in Sragen Regency by utilizing an accounting information system. This study uses a survey method with the type of data used quantitative data and primary data sources. Sampling used a purposive sampling technique and 58 SMEs became respondents in this study. The results of the study concluded that the use of Accounting Information System has a positive and significant effect on the quality of financial reports, while the understanding of accounting no effect on the quality of financial reports. Training and mentoring variables moderate the relationship between use of Accounting Information System and quality of financial reports. Meanwhile, the variable use of Accounting Information System on the quality of financial reports cannot be moderated by training and mentoring.