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All Journal JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen JCA (Jurnal Cendekia Akuntansi)
hariyatih, Suri
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Library & Information Science Social Sciences

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Analisis Pengaruh tingkat Pendidikan dan tingkat upah terhadap angka pengangguran terbuka di Sumatera Utara 2020-2022 hariyatih, Suri; Khairani, Zahra Amalia; Ritonga, Fitri
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 4 No 1 (2024): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

This research will look at how the minimum wage and educational attainment affect the level of open unemployment (case study in North Sumatra province) in the period 2020 to 2022. The multiple linear regression analysis method is applied in quantitative research methodology. Secondary data from the North Sumatra Province Central Statistics Agency was used as the data source. This method revealed that a negative relationship between wage levels and education levels was found on the unemployment rate, which means that when the two variables discussed increase, the open unemployment rate will actually decrease. This shows the need to increase wage levels and education levels in North Sumatra in order to reduce the level of open unemployment regionally.
Pengaruh Pemahaman SAK EMKM, Literasi Keuangan Pelaku Usaha Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan UMKM Di Kota Medan Hariyatih, Suri; Rahmani, Nur Ahmadi Bi; Nurbaiti, Nurbaiti
JCA (Jurnal Cendekia Akuntansi) Vol 7 No 1 (2026): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v7i1.8776

Abstract

This study aims to analyze the influence of SAK EMKM understanding, business actors' financial literacy, and the utilization of information technology on the quality of MSME financial reports in Medan City. The research method used is quantitative, with data collection techniques through questionnaires distributed to 100 MSME respondents selected using a purposive sampling method with specific criteria. Data were analyzed using multiple linear regression with the assistance of SPSS software. The partial research results indicate that the understanding of SAK EMKM does not have a significant effect on the quality of financial reports. Conversely, financial literacy and the utilization of information technology have a positive and significant influence on the quality of financial reports. Simultaneously, these three variables have a significant effect with a coefficient of determination (Adjusted R Square) of 79.2%, while the remaining 20.8% is influenced by other factors outside this research model. These results imply that strengthening financial literacy and the adoption of information technology are key factors in increasing the transparency and accountability of MSME financial reporting in Medan City. Keywords: Financial Literacy, Financial Reports, Information Technology, MSMEs, SAK EMKM
Co-Authors Khairani, Zahra Amalia Nurbaiti Rahmani, Nur Ahmadi Bi Ritonga, Fitri