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All Journal Jurnal Akuntansi dan Pajak International Journal of Economics, Business and Accounting Research (IJEBAR)
Ayu Rahmawati, Labbaika Dwi
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Economics, Econometrics & Finance Social Sciences

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PENGARUH TINGKAT LITERASI KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA UMKM DI INDONESIA Ayu Rahmawati, Labbaika Dwi
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.16823

Abstract

This study aims to analyze the effect of financial literacy levels on the quality of financial reports in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. MSMEs play an important role in the Indonesian economy, contributing around 60% of Gross Domestic Product (GDP) and absorbing more than 97% of the workforce. However, many MSMEs face challenges in good financial management, which is often caused by low levels of financial literacy. This study uses a qualitative descriptive approach with a sample of 300 MSMEs from several major cities in Indonesia. The results of the study indicate that there is a significant positive relationship between the level of financial literacy and the quality of financial reports, with a correlation coefficient of 0.65. Increasing financial literacy is expected to improve the quality of financial reports, which in turn supports the growth and sustainability of MSMEs. It is recommended that the government and related institutions develop training and education programs to improve financial literacy among MSMEs.
ANALYSIS OF THE IMPLEMENTATION OF ACCOUNTING PRACTICES AND UNDERSTANDING OF VILLAGE FUND ALLOCATION AT BUMDES "MULTI GUNA" SIDOMULYO VILLAGE, MADIUN REGENCY Ayu Rahmawati, Labbaika Dwi; Tiaramurti, Galuh; Nugrahaningsih, Putri; Arista, Denty; Saputro, Zaim Arif Eko
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.16153

Abstract

The application of accounting is one of the important factors in preparing financial reports. Financial reports are prepared based on applicable financial accounting standards with the aim of providing convenience in decision making, such as in the BUMDes Multi Guna Desa Sidomulyo where the application of accounting in presenting financial reports is very important, but in its presentation it still does not present cash flow reports and notes to financial reports this is due to (1) Understanding the Application of Accounting in presenting Financial Reports that are not in accordance with applicable standards, (2) Village funds are allocated based on priorities set by the village government, but transparency and accountability in the allocation process are still limited (3) Human Resources (HR) are inadequate. This study aims to determine the obstacles in the application of accounting & management of village fund allocations at BUMDes Multi Guna Desa Sidomulyo. The research method used is a descriptive method, namely describing, describing, and comparing data. Data collection techniques are qualitative through secondary and primary data. After the data is collected, an analysis is carried out using SWOT. The results of this study indicate that the understanding and education factors that are the background for the application of accounting and the allocation of village funds are not correct and appropriate
Co-Authors Arista, Denty Nugrahaningsih, Putri Saputro, Zaim Arif Eko Tiaramurti, Galuh