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All Journal JURNAL ILMU MANAJEMEN DAN BISNIS Jurnal Kajian Akuntansi Jurnal EMT KITA Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JIA (Jurnal Ilmiah Akuntansi) AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Ekuilnomi Jurnal Dharma Bhakti Ekuitas Jurnal Ekonomi Indonesian Journal of Economics and Management Study & Accounting Research Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Journal of Accounting and Finance Management (JAFM) JURNAL ABDIKARYASAKTI Akurasi Atestasi : Jurnal Ilmiah Akuntansi
R. Ait Novatiani
Universitas Widyatama
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Journal : Jesya (Jurnal Ekonomi dan Ekonomi Syariah)

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Pemahaman Akuntansi dan Kemampuan Pelaku UMKM Terhadap Penyajian Laporan Keuangan Novatiani, R. Ait; Christina, Veronica; Bachtiar, Bachtiar; Novianto, Robertus Ary; Sarumpet, Tetty Lasniroha; Wijaya, Aida
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.2006

Abstract

Many MSME actors in carrying out their business activities do not carry out accounting books, especially in their operational activities, which have an impact on not presenting financial reports, this is due to inadequate understanding of accounting and MSME actors do not have the ability to present quality financial reports. The purpose of the research is to partially analyse the understanding of accounting and the ability of MSME actors to present financial statements. The sample is 65 MSME players in the industrial sector in Mekarmanik Village, Cimenyan District, Bandung Regency. The findings prove that partially accounting understanding and the ability of MSME actors affect the presentation of financial statements.
Co-Authors . Nuryaman Acep Komara Andily Aprilia SP Annisa Kurnia, Nopellian Apriwandi Asikin, Bachtiar Bachtiar Asikin Bachtiar Asikin Bachtiar Asikin Bachtiar Asikin Bachtiar Asikin Bachtiar Bachtiar Che Rosmawati Che Mat Christina, Veronica Debbie Christine Diana Sari Eriana Kartadjumena Evi Octavia Hartati, Lidia Hendayana, Yana Irwansyah Irwansyah M. Arief Ramdhany Novianto, Robertus Ary Nursandhi, Budi Putri Pereunnika G R. Adjeng Mariana F R. Adjeng Mariana Febrianti Radhi Abdul Halim Rachmat Rahmat, Radhi Abdul Halim Rima Rachmawati Rima Rachmawati Robertus Ary Novianto Robertus Ary Novianto Robertus Ary Novianto Robertus Ary Novianto Rusmawan Kusumah, R. Wedi Rusmawan, Wedi Sarumpaet, Tetty Lasniroha Sarumpet, Tetty Lasniroha Sri Lestari SRI LESTARI Tetty Lasniroha Sarumpaet Tetty Lasniroha Sarumpet Tetty Lasniroha Sarumpet Tetty Lasniroha Sarumpet Tetty Lasniroha Sarumpet Vabiani, Diandra Pepi Veronica Christina Veronica Christina M.P.P Wijaya, Aida Wijaya, Reza Henning Yoga Tantular Rachman Yogo Heru Prayitno Yuniarti, Rita