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All Journal Jurnal Akuntansi Muhammadiyah KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi Jurnal EMT KITA Jurnal Administrasi Akuntansi : Program Pascasarjana Unsyiah JURNAL PENDIDIKAN TAMBUSAI Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Jurnal Media Informatika J-ISCAN : Journal of Islamic Accounting Research ABDIMU: Jurnal Pengabdian Muhammadiyah Jurnal Ekonomi, Manajemen, Akuntansi Global Research in Economics and Advanced Theory Sumber Informasi Manajemen Bisnis dan Akuntansi BE-HISZ Journal - Journal of Economics and Accounting
Anam, Budi Safatul
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Effect of Financial Literacy and QRIS Usage on MSME Financial Report Quality Budi Safatul Anam; Hendri Mauliansyah; Yunita Mustika Umma; Aida Fitri
Jurnal Humaniora: Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol. 9 No. 2 (2025): October 2025
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30601/humaniora.v9i2.7014

Abstract

The purpose of this study is to examine and analyze the influence of financial literacy and the use of QRIS on the quality of financial reports of MSMEs in Gampong Batoh, Lueng Bata District, in the digital era. The sample of this study consists of 90 respondents. The research data were collected through questionnaires and interviews. Hypothesis testing was conducted using multiple linear regression analysis with the assistance of SPSS version 27. Based on the results of the analysis, it was found that financial literacy has a positive and significant partial effect on the quality of financial reports of MSMEs. The use of QRIS also has a positive and significant partial effect on the quality of financial reports of MSMEs. Furthermore, financial literacy and the use of QRIS simultaneously have a positive and significant effect on the quality of financial reports of MSMEs.
Co-Authors Aida Fitri Aida Fitri Aiyup Saputra Akbar, Nafis Muhammad Aliamin Aliamin Aulia Grina Chudri, Intan Rizkia Desy Purnamasari Elviza Elviza Elviza Elviza Eva Susanti Eva Zahara Fandi Bachtiar Fatma, Surya Fitri, Aida G, Harbiyah Gustia Nizar Harbiyah G Hendri Mauliansyah icut, Cut Fitrika Syawalina Intan Rizkia Chudri Irmawati Irmawati J, Ermad M Laila, Noor Masyitah Mimiasri Mimiasri Mimiasri, Mimiasri Mj, Ermad Muhammad Jaka Wiratama Murhadi, Thasrif Nasution, Thondy Abdul Harris Nasyifa Nasyifa Ridzqy, Syifa Gebrina Rusnaidi Saputra, Aiyup Surna Lastri Surya Fatma Syafiq Zhafran Muhammad syamsidar syamsidar Syifa Gebrina Ridzqy Thasrif Murhadi Thasrif Murhadi Wiratama, Muhammad Jaka Yunita Mustika Umma Yusnadi Zulfakhri Zulfakhri Zulkifli Umar Zulkifli Umar