Safira Nurul Fajriati
Universitas Sarjanawiyata Tamansiswa

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

Teknologi Informasi dan Kualitas Laporan Keuangan UMKM Teguh Erawati; Safira Nurul Fajriati
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.809

Abstract

This study aims to examine and prove the influence of perceptions of the purpose of financial statements, accounting knowledge, and Information Technology on the quality of MSME financial statements. The population in this study is UMKM actors Pandeyan Kemantren Umbulharjo Yogyakarta who already have NIB (Induk Berusaha number) / IUM (Micro Business License). This research is quantitative with a  purposive sampling technique. The results of this study indicate that there is a positive influence between the perception of the purpose of financial statements, accounting knowledge, and Information Technology on the quality of MSME financial statements.