al-Afkar, Journal For Islamic Studies
Vol. 8 No. 2 (2025)

The Influence of Education Level and Accounting Understanding on the Quality of Financial Reports of MSMEs in Negeri Katon District

Nadia Anggraeni (Unknown)
Lella Anitsa (Unknown)
Esty Apridasari (Unknown)
Berwin Anggara (Unknown)

Article Info

Publish Date
14 Jun 2025

Abstract

This research examines the influence of education level and understanding of accounting on the quality of UMKM financial reports. This research was conducted in Nageri Katon District using data on the number of UMKM in Negeri Katon District. The sampling method uses purposive sampling, namely using certain criteria to determine the number of samples to be studied. The relationship or influence between variables is explained using descriptive statistical test methods. The research results show that the level of education and understanding of accounting have a significant effect on the quality of UMKM financial reports in Negeri Katon District.

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Journal Info
al-Afkar, Journal For Islamic Studies
Website

Abbrev

Afkar_Journal

Publisher

Universitas Islam Negeri Sunan Gunung Djati Bandung

Subject

Social Sciences

Description

al-Afkar, Journal for Islamic Studies is published by Association of Secondment Lecturers (Asosiasi Dosen DPK) UIN Sunan Gunung Djati Bandung Indonesia. Focus of al-Afkar, Journal for Islamic Studies is on publishing original empirical research articles and theoretical reviews of Islamic Studies, ...