Jurnal Aplikasi Bisnis
Volume 21 No. 2, Desember 2024

Determining the Influence of the Quality of Financial Statements of MSMEs in Sleman: Determining the Influence of the Quality of Financial Statements of MSMEs in Sleman

Budiantara, Martinus (Unknown)
Paramitalaksmi, Ratri (Unknown)
Maharani, Desak Putu (Unknown)

Article Info

Publish Date
09 Dec 2024

Abstract

The purpose of this study was to find: (1) t the effect of Accounting Comprehension on the quality of MSMEs financial statements moderated by self efficacy. (2) he effect of MSMEs digitalization on the quality of MSMEs financial statements moderated by self efficacy. (3) the effect of MSMEs financial Inclusion on the quality of MSMEs financial statements moderated by self efficacy. The methodology used in this research is quantitative. The sample of the study were 103 MSMEs entrepreneurs in Sleman, Special Region of Yogyakarta.Accounting Comprehension, MSMEs Digitalization and MSMEs Financial Inclusion have a significant effect on the Quality of MSMEs Financial Statements in Sleman even though the Self-Efficacy is not able to moderate these three variables on the Quality of MSMEs Financial Statements.

Copyrights © 2024




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Aplikasi Bisnis
Website

Abbrev

JABIS

Publisher

Universitas Islam Indonesia

Subject

Decision Sciences, Operations Research & Management

Description

Jurnal Aplikasi Bisnis (JABIS) is a journal periodical written both in Indonesian and English language. JABIS published by Diploma III Economy of Universitas Islam Indonesia twice a year on July and December. JABIS is a media of communication and reply forum for scientific works especially ...