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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini PEKBIS JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Jurnal RAK (Riset Akuntansi Keuangan) Journal of Management Accounting, Tax and Production Accounting Analysis Journal
Yuneita Anisma
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Humanities Economics, Econometrics & Finance Education Physics Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
PENGARUH PENERAPAN SAK EMKM DAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN UMKM DI KABUPATEN PELALAWAN Ameldi Putri, Dinda; Anisma, Yuneita; Riska Natariasari, Riska
Jurnal Akuntansi Vol 19 No 2 (2025): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v19i2.6716

Abstract

This study aims to determine the effect of adopting Financial Accounting Standards for Micro, Small, and Medium Enterprises (FAS-MSMEs) and utilizing Accounting Information Systems (AIS) on MSMEs’ financial reporting quality in Pelalawan Regency, Riau. This study used a quantitative method and the 4 SmartPLS application to process the data. The sample consisted of 100 respondents determined using Slovin’s formula. The respondents were MSME actors operating in the capital city of Pelalawan Regency, Riau, who had been in business for at least one year and had implemented FAS-MSMEs and utilized AIS in preparing their financial statements. The results showed that FAS-MSMEs adoption and AIS use had a positive and significant effect on the FQ of MSMEs. These findings confirm that implementing accounting standards and using accounting information systems can enhance the quality of financial reporting in the MSME sector.
Co-Authors ', AL Azhar A ', Kamaliah ', Rofika Adhitya Agri Putra Adrian Freddy Hilman Ahmadin Saleh, Ahmadin Alnoprika Muluk Ameldi Putri, Dinda Amir Hasan Anak Agung Gede Sugianthara Andreas ' Anggela, Anggela Anggreini Permata Sari Annisa Rindani Asnizonia, Febby Atma Pratama, Atma Azhari Sofyan Azwir Nasir Balqish, Meylannisa Bunga Pramudia Putri Christina ' Cristina ' Desmiyawati ' Desmiyawati -, Desmiyawati Desy Sefri Yensi Devi Safitri Edlin, Debby Nadya Elian Susanti Elsa Fibeany Liora EMRINALDI NUR DP Fadel Iswandi Prawira Fadia Khairunnisa Fakhri - Fathia Vivie Lamia Fauzan Azima Fazdlilah Adri Finta Isfa Nofianti Fitriatul Aini Greace Angelina Simangunsong Ibnu Fadhlan Ichsan Randiza Imam Trianto Isna Kurniati Isworo Wulandari JANSEN MARIN MARTUA HS Jelfani Saragih Sumbayak Joko, Joko Susilo Juliana - Kamaliah ' Kennedy ' Kennedy - Ketut Tirtayasa Kiki Syafrinaldi, Kiki Kirmizi ' Liza Rahayu M Rusli M. Rasuli Meilda Wiguna Mudrika Alamsyah Hasan Muhammad Akbar S Muthaqin, Maulana Niken Anindhita Noveirina, Ditta Oetary Triyani Ostari, Vina Pakar Firdaus Pratiwi, Yossi Ayu Putri, Firstcilia Eldy Putri, Tri i Aulia R. Adib Al Khalish Rachmat Handani Rahmadani, Syahira Raihanil Jannah Raja Adri Satriawan Raja Adri Satriawan Surya Ramadhani, Runaily Rheny Afriana Hanif Rheny Afriani Anif Riska Natariasari Riska Natariasari, Riska Riski, Ahmadi Madi Rita Anugerah Rofika ' Rofika Rofika, Rofika Rossy Amalina Anjani Sem Paulus Silalahi Sisca Mutiara Sari Sonia Sischa Eka Putri Sonia, Dewi Puspita Sri Rahmi Utami Stephanie Amelia Handayani Barus, Stephanie Amelia Syaidina Efri Saputra Taufeni Taufik Taufik Edrin Saputra Tedi Permadi Tetty Mawarni Vina Kurniaty Vince Ratnawati Wahyudi Saputra Wulan Desriza Putri Xenia Amelia Yoza, Fidela Inaya Putri Yulvarizal, Trysa Yundari, Yundari Yusaz, Agnisa Cesidahrila Yusralaini Yusralaini, Yusralaini Zainal Abidin Zainal Abidin Zein Zarefar, Arumega Zirman ' Zirman - Zirman -, Zirman Zirman Zirman