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All Journal Jurnal Bina Bangsa Ekonomika
Yani, Resti
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Economics, Econometrics & Finance

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PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI DAN KAPABILITAS SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN UMKM KOTA PALEMBANG Yani, Resti; Putri, Andini Utari; Sari, Rafika
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.719

Abstract

The data source in this research is primary data obtained from distributing questionnaires, with a population of 80,903 MSMEs in Palembang City in 2022. A sample of 100 MSMEs was obtained that implemented an accounting information system using the Slovin formula calculation. The sampling technique uses a non-probability method with purposive sampling technique. The analysis technique uses multiple linear regression. The research results were obtained partially. The application of the Accounting Information System (X1) has a positive and significant effect on the quality of financial reports (Y). Human Resource Capability (X2) has a positive and significant effect on the Quality of Financial Reports (Y). The implementation of the Accounting Information System (X1) and Human Resource Capabilities (X2) have a positive and significant effect simultaneously or together on the Quality of Financial Reports (Y).
Co-Authors Putri, Andini Utari Rafika Sari