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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi SENTRALISASI Jurnal Proaksi Value: Jurnal Manajemen dan Akuntansi Enrichment : Journal of Management ASSET: Jurnal Manajemen dan Bisnis Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Journal of Economic and Management (JECMA) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Journal Of Economic Sciences (Ekuisci) ADM : Jurnal Abdi Dosen dan Mahasiswa
Itat Tatmimah
Fakultas Ekonomi, Universitas Muhammadiyah Cirebon
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Influence of Financial Report Preparation Skills, Financial Literacy, and Accounting Information Systems on the Performance of MSMEs in Cirebon Regency Mia Febriyanti; Itat Tatmimah; Muzayyanah
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v18i1.2660

Abstract

This study investigated the influence of financial report preparation skills, financial literacy, and accounting information systems on the performance of micro, small, and medium enterprises (MSMEs) in Cirebon Regency. The research adopted a quantitative approach with a causal associative design. Data were collected through closed-ended questionnaires distributed to 100 culinary-sector MSMEs selected using purposive sampling. The data analysis involved validity and reliability testing, classical assumption tests, and multiple linear regression. The findings revealed that financial report preparation skills, financial literacy, and accounting information systems had both partial and simultaneous positive effects on MSME performance. Specifically, the ability to prepare financial statements and the use of accounting systems significantly enhanced operational efficiency and financial outcomes, while financial literacy contributed to better financial decision-making. The study concluded that improving financial competencies and adopting technology-based accounting practices are key drivers for strengthening MSME performance in the region
Co-Authors Ajeng Lestari Aji, Bambang Tetuko Bambang Tetuko Aji Bambang Tetuko Aji Darma Dri Iryanto Endah Nurhawaeny Kardiyati Fitriya Sari Harry Safari Margapradja Harry Safari Margapradja Ilham Ferdiansyah Indriyani, Rinni Jujun Juhedi Mia Febriyanti Mohamad Djadjuli Mohammad Djadjuli Mohammad Djadjuli Muallimah, Zakiyah Muhammad Ilman Tauhid Muzayyanah Muzayyanah Muzayyanah MUZAYYANAH MUZAYYANAH, MUZAYYANAH Nurwendah Ekinayah Tsani Siti Rokhimah Surono Surono Surono Surono Syach adi Setia Syifa Zafira Farha Tri Erie Wardhani Tri Erie Wardhani Yoga satria nugraha