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Devie Oktavianita
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Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Pemahaman Akuntansi, Tingkat Pendidikan dan Skala Usaha Terhadap Penerapan Penyusunan Laporan Keuangan pada UMKM: Studi kasus UMKM di Kecamatan Banyumas Devie Oktavianita; Giovanny Bangun Kristianto; Esti Saraswati
Economic Reviews Journal Vol. 4 No. 4 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i4.896

Abstract

This study aims to determine the influence of accounting understanding, education level, and business scale on the implementation of financial reporting in UMKM in Banyumas District, both partially and simultaneously. The study population comprised all UMKM in Banyumas District. The sampling technique used purposive sampling. The sample size was 143 respondents, calculated using the Slovin formula and meeting several predetermined criteria. Data collection used a questionnaire. The results indicate that accounting understanding, education level, and business scale simultaneously influence the implementation of financial reporting in UMKM. Accounting understanding partially influences the implementation of financial reporting in UMKM. Education level partially influences the implementation of financial reporting in UMKM. Business scale partially influences the implementation of financial reporting in UMKM.
Co-Authors esti saraswati Giovanny Bangun Kristianto