Pengaruh Penerapan Sistem Akuntansi Penerimaan dan Pengeluaran Kas Berbasis PHP dan MySQL terhadap Kualitas Nilai Informasi Pelaporan Keuangan : (Studi Kasus pada Usaha Mikro di Kota Sorong)

Abdul Ramdani (Universitas Muhammadiyah Sorong, Papua Barat, Indonesia)

Jurnal Neraca Peradaban
Vol. 1 No. 2 (2021): Jurnal Neraca Peradaban

This study aims to examine the effect of the use of the accounting system for cash income and expenditure, which is reviewed based on human resources, data sources, and usage information on the value quality of financial reporting information. This research is a quantitative research with a descriptive approach. The population in this study were micro-entrepreneurs in the city of Sorong. The sample in this study was 36 respondents. The data used in this study are primary data collected through direct questionnaire surveys. The data analysis used is multiple linear regression analysis. The results of the study with multiple linear regression analysis show that the use of the accounting system for cash income and expenditure based on PHP and MySQL, which in terms of human resources, data sources, and usage information has a positive and significant effect on the quality of the value of financial reporting information on micro-enterprises in the city of Sorong.