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All Journal JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI
Noviana Nur Arifa
Universitas Indonesia Membangun Bandung
Economics, Econometrics & Finance

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Peran Sistem Informasi Akuntansi dan Kompetensi SDM Dalam Meningkatkan Kualitas Pelaporan Keuangan Dengan Penerapan SAK EMKM Pada UMKM Kabupaten Bandung Noviana Nur Arifa; Muhammad Iqbal Alamsyah
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 25 No 4 (2023): October - December 2023
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2023.25.4.8450

Abstract

This study aims to determine the role of Accounting Information Systems and HR Competence in Enhancing Financial Reporting Quality with the Implementation of SAK EMKM on MSME Kabupaten Bandung. The approach used in this research is quantitative. The population in this study was 17,757 MSMEs. This study uses nonprobability sampling, especially purposive sampling. The sample in this study was 100 respondents who were analyzed using SmartPLS 4.0 software. The results show that the accounting information system has no significant effect on the financial reporting quality, the accounting information system has a significant effect on the implementation of SAK EMKM, HR competence has a significant effect on the financial reporting quality, and HR competence has a significant effect on the implementation of SAK EMKM. In addition, the results of the study show that the accounting information system and HR competence have a significant effect on the financial reporting quality which is mediated by the implementation of SAK EMKM.
Co-Authors Muhammad Iqbal Alamsyah