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Human Resources Competence, Accounting Information Systems and Quality of Financial Reports in Cooperatives in East Lombok Regency Iska, Sulis Hidayatul; Lenap, Indria Puspitasari
East Asian Journal of Multidisciplinary Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i6.9289

Abstract

The objective of this investigation is to examine and evaluate the effect of skill and accounting procedures on the content of financial statements. A survey method was used to distribute questionnaires to cooperatives in East Lombok Regency. This research uses primary data through a survey method to gather primary data. The selection of the sample was carried out through a specific sampling method, and 80 individuals completed the questionnaire. The data was processed with the SmartPls 4.0 software after being processed. The findings reveal that the proficiency of personnel and accounting information systems affects the content of financial statements. Furthermore, by utilizing accounting information system technology, it can provide excellence and accuracy in the process of preparing financial reports for cooperatives.