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All Journal Jurnal Manajemen Keuangan Syariah
Mubyarto, Novy
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Implementasi Laporan Keuangan Syariah pada UMKM Kota Jambi: Analisis Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi, dan Skala Usaha Baitul Hasanah; Hasanah, Baitul; Mubyarto, Novy; Martaliah, Nur Fitri
Manajemen Keuangan Syariah Vol. 5 No. 1 (2025): Journal of Islamic Financial Management
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/wr30y317

Abstract

This study aims to determine the effect of education level, accounting understanding, and business scale on the implementation of sharia financial reporting in micro, small and medium enterprises in Jambi City. The population in this study were MSME actors in the culinary field in Jambi City in 2023 with the number of MSMEs in 11 sub-districts being 18.876 people who had been registered at the Jambi City Manpower, Cooperatives and MSMEs Office.  population  used using the Slovin approach formula. The sampling technique uses the random sampling method as a sampling technique. The data collection technique is using a questionnaire. Data uses the Statistical Package for Social Sciences (SPSS) 27 software. Based on the results of the data analysis carried out by this researcher, it shows that the influence of education level has a significant effect on the implementation of sharia financial reporting. Accounting understanding has a significant effect on the implementation of sharia financial reporting. Business scale does not affect the implementation of sharia financial reporting. Education level, accounting understanding, and business scale affect the implementation of sharia financial reporting.
Co-Authors Baitul Hasanah Hasanah, Baitul Martaliah, Nur Fitri