Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha
Vol 4 No 1 (2025): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha

EFFECTIVENESS OF ACCOUNTING APPLICATION IMPLEMENTATION ON THE ACCURACY OF FINANCIAL REPORTING OF MSMES IN BOJONEGORO

Hidayah, Siti Nurul (Unknown)
Hidayatin, Dina Alafi (Unknown)
Mazidah, Nurul (Unknown)
Amrina, Hafidza Nash’ul (Unknown)



Article Info

Publish Date
29 Dec 2025

Abstract

This research aims to analyze the effect of the effectiveness of accounting application implementation on the accuracy of financial reporting for SMEs in Bojonegoro. The research background is based on the lack of trust among SME owners in using digital accounting due to concerns about the accuracy of financial reporting. On the other hand, SMEs need innovation to support their business development. Moreover, SMEs are one of the largest contributors to GDP in Indonesia in general and in Bojonegoro in particular. The method used is quantitative research with a causal associative approach. Data was obtained from 100 respondents who use the BukuWarung, Kledo, or LAMIKRO accounting applications. The data analysis technique used is simple linear regression through SPSS 25. The results show that the effectiveness of accounting application implementation has a significant positive effect on the accuracy of financial statements, with a regression coefficient of 0.352 and an R² of 0.206. This means that this research confirms that the use of accounting applications in SMEs can improve the accuracy of SME financial reporting.

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Journal Info

Abbrev

semnas

Publisher

Subject

Economics, Econometrics & Finance

Description

Prosiding Seminar Nasional dan Call paper STIE Widya Wiwaha adalah prosiding yang memuat desiminasi hasil penelitian yang dipaparkan melalui Seminar Nasional yang diselenggarakan oleh STIE Widya Wiwaha setiap ...