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PENGARUH TINGKAT PENDIDIKAN PEMILIK, LAMA USAHA, DAN PELATIHAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM DI KABUPATEN SUKOHARJO Sudarsih Novi Amalia; Desy Nur Pratiwi; Yuwita Ariessa Pravasanti
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 3 No. 4 (2026): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v3i4.12156

Abstract

This study aims to analyze the influence of the owner's education level, length of business, and accounting training on the use of accounting information by MSMEs in Sukoharjo Regency. This study employed a quantitative approach with multiple linear regression analysis, preceded by classical assumption testing. The data used in this study were primary data obtained directly through questionnaires distributed to MSMEs. The sample size was 100 respondents selected using specific techniques according to research criteria. The test tools used in this study included classical assumption tests (normality, multicollinearity, autocorrelation, and heteroscedasticity tests), as well as multiple linear regression tests consisting of t-tests, F-tests, and coefficient of determination (R²) tests. The results showed that simultaneously, the owner's education level, length of business, and accounting training significantly influenced the use of accounting information. The results of this study indicate that, partially, the owner's education level, length of business, and accounting training each had a positive and significant effect on the use of accounting information.
Pengawasan Keuangan, Kepatuhan Regulasi, dan Teknologi Informasi Akuntansi Terhadap Kinerja Aparatur Pemerintahan Desa Sekecamatan Tanon Sragen Isnaini Taufik Hidayah; Yuwita Ariessa Pravasanti; Desy Nur Pratiwi
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 5 No 1 (2026): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v5i1.172

Abstract

This study aims to examine the effect of financial supervision, regulatory compliance, and accounting information technology on the performance of village government officials in Tanon District. This research employs a quantitative approach using a survey method involving 80 respondents, including village heads, secretaries, and administrative staff in finance, planning, and governance. Data were analyzed using multiple linear regression. The results indicate that financial supervision, regulatory compliance, and accounting information technology have a positive and significant effect on the performance of village officials, both partially and simultaneously. The model explains 57.2% of the variance in officials’ performance, suggesting that these variables are key determinants in improving administrative performance at the village level. These findings highlight the importance of strengthening financial supervision systems, enhancing regulatory compliance, and optimizing the use of accounting information technology to support sustainable improvements in village government performance.
STRENGTHENING FINANCIAL LITERACY AND ACCOUNTING DIGITALIZATION FOR MSMES THROUGH INTERNATIONAL COLLABORATION Desy Nur Pratiwi; Supot Rattanapun; Yuwita Ariessa Pravasanti; Muhammad Tho’in; Maulida Nur Khasanah; Wildan Fauzan
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 2 (2026): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v8i2.20601

Abstract

This community service program aims to understand the management of MSMEs in Thailand and the effectiveness of accounting digitalization in strengthening financial literacy to adapt to technological developments. This activity was carried out in several stages: preparation, core, and closing. The initial stage began with identifying the MSME partners' problems. In the second stage, the community service team conducted outreach and training, and in the third stage, an evaluation of the activity was conducted. The results of this community service activity indicate that the training made a significant contribution to strengthening MSMEs' financial literacy. This can be seen in the ability and implementation of the importance of separating personal and business finances, as well as the importance of preparing business financial reports. Furthermore, this activity encouraged MSMEs to consistently maintain financial records using digital applications. This change in attitude among MSME partners has resulted in increased confidence in accessing formal financing and in conducting ongoing business evaluations for long-term sustainability. Keywords: Accounting Digitalization, Financial Literacy, MSMEs