<![CDATA[The analysis was carried out to ensure partial and simultaneous impressions between levels of education, accounting understanding and the quality of financial reports. The total sample reached 60 respondents, and the population was UMKM in the culinary sector in Suka Makmur Village during the month of Ramadan. Primary and secondary data were collected from the complementary files of the Suka Makmur District Office and all respondent statements. This research is quantitative. Instrument testing, classical assumptions, multiple linear regression, and hypotheses are the procedures for analyzing this research information. SPSS v29 plays a role in processing all data. The findings of this research prove that the partial model of education level does not influence the quality of financial reports, but accounting understanding has an influence on the quality of financial reports, and the simultaneous impression of education level and accounting understanding influences the quality of financial reports. As a result, the coefficient of determination is 0.177 or the dependent variable is 17.7% affected by the independent variable, but the remaining 82.3% is explained by other aspects.]]>
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