p-Index From 2020 - 2025
6.281
P-Index
This Author published in this journals
All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Studia Economica: Jurnal Ekonomi Islam Jurnal Ilmiah Ekonomi Islam Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Syntax Literate: Jurnal Ilmiah Indonesia Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Journal of Management and Business Innovations MUKADIMAH: Jurnal Pendidikan, Sejarah, dan Ilmu-ilmu Sosial Jurnal Informatika Ekonomi Bisnis jurnal ilmiah hospitality Al-Kharaj: Journal of Islamic Economic and Business Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) JURMA : Jurnal Program Mahasiswa Kreatif Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Management of Zakat and Waqf Journal (MAZAWA)) El-Mujtama: Jurnal Pengabdian Masyarakat Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Akuntansi, Manajemen dan Bisnis Digital Journal Of Human And Education (JAHE) Journal of Management and Business Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen Bursa : Jurnal Ekonomi dan Bisnis Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Journal Research of Social Science, Economics, and Management Jurnal Ekonomi, Bisnis dan Manajemen J-CEKI LAN TABUR: JURNAL EKONOMI SYARIAH
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL

Pengaruh Literasi Laporan Keuangan dan Wawasan Kewirausahaan pada Penggunaan Informasi Akuntansi di Era Digitalisasi: Kamilah K.; Jukhairia Ritonga; Annisa Zahra; Dela Pratama; Rizqia Humaira Nasution
Reslaj : Religion Education Social Laa Roiba Journal Vol 5 No 3 (2023): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1203.961 KB) | DOI: 10.47467/reslaj.v5i3.1920

Abstract

Financial statement literacy is a form of someone's understanding of the financial condition of an institution with the aim of making decisions. Financial statements must be prepared in accordance with applicable PSAK and must be relevant, accurate, reliable, credible and easy to understand. The purpose of this study was to determine the effect of financial statement literacy and entrepreneurial insight on the use of accounting information in the digitalization era. The population in this study were MSME actors in Petangguhan Village, Galang District, Deli Serdang Regency with a sample of 50 MSME actors. In this study, researchers used quantitative methods. Where the data obtained in the form of numerical data or numbers that can be measured with certainty. Furthermore, the results of these observations were analyzed. The variables in this study consisted of independent variables, namely financial statement literacy, entrepreneurial insight, and subjective norms, and one dependent variable, namely the influence of financial statement literacy and entrepreneurial insight on the use of accounting information in the digitalization era. And the data obtained from the distribution of questionnaires given to MSME actors in Petangguhan Village. And respondents' answers were processed using the SPSS 26 application Keywords: Financial Report Literacy, Entrepreneurial Insights, Accounting Information