JRA: Jurnal Riset Akuntansi
Vol 15 No 1 (2023): Jurnal Riset Akuntansi

SISTEM INFORMASI AKUNTANSI PADA KUALITAS LAPORAN KEUANGAN UMKM




Article Info

Publish Date
02 May 2023

Abstract

The purpose of this study is to determine how much influence the Accounting Information System has on the Quality of MSME Financial Reports in Coblong District, Bandung City. The research method used in this study is a descriptive and verification method with a quantitative approach. The sample in this study were 39 SMEs in Coblong District, Bandung City. The data source in this study is primary data obtained from the answers to the respondent's questionnaire. The results in this study are that the Accounting Information System has a positive influence on the quality of MSME financial reports, which means that if the Accounting Information System increases, it will improve the Quality of MSME Financial Reports. Keywords: Accounting Information Systems, Quality of Financial Reports, MSMEs

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Journal Info

Abbrev

jira

Publisher

Subject

Economics, Econometrics & Finance

Description

JRA diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unikom setiap 6 bulan sekali dengan tujuan menyebarluaskan informasi hasil riset akuntansi kepada para akademisi, praktisi, mahasiswa dan lainnya meliputi bidang akuntansi dan ...