Published: 2022-07-05

Faktor-Faktor Yang Berpengaruh Terhadap Pelaporan Keuangan UMKM Berkualitas (Survei pada UMKM Peternak di Indonesia)

DOI: 10.35870/emt.v6i2.703

R. Ait Novatiani, Robertus Ary Novianto, Rita Yuniarti, Diana Sari, Nuryaman, Bachtiar Asikin
  • R. Ait Novatiani: Universitas Widyatama ROR
  • Robertus Ary Novianto: Universitas Widyatama ROR
  • Rita Yuniarti: Universitas Widyatama ROR
  • Diana Sari: Universitas Widyatama ROR
  • Nuryaman: Universitas Widyatama ROR
  • Bachtiar Asikin: Universitas Widyatama ROR
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Abstract

The purpose of this research is to analyze the relationship of the factors that influence the quality of MSME financial reporting. The population selected in this study were 116 farmers in Indonesia, while the sampling technique used was simple random sampling so that the research sample was 54 farmers. The results of the study provide evidence of a positive influence on accounting understanding and human resource competence on quality MSME financial reporting. Thus the factors that influence the quality of MSME financial reporting include factors of accounting understanding and human resource competence.

Keywords

Accounting Understanding; Human Resource Competence; Quality MSMEs Financial Reporting

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How to Cite

Novianto, R. A., Yuniarti, R., Sari, D., Nuryaman, & Asikin, B. (2022). Faktor-Faktor Yang Berpengaruh Terhadap Pelaporan Keuangan UMKM Berkualitas (Survei pada UMKM Peternak di Indonesia) (R. A. Novatiani, Trans.). Jurnal EMT KITA, 6(2), 377-382. https://doi.org/10.35870/emt.v6i2.703
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This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 6 No. 2 (2022)

  • Section: Articles

  • Published: 2022-07-05

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Author Biographies
R. Ait Novatiani, Universitas Widyatama
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Program PPAk - Pascasarjana, Universitas Widyatama, Kota Bandung, Provinsi Jawa Barat, Indonesia

Robertus Ary Novianto, Universitas Widyatama
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Program PPAk - Pascasarjana, Universitas Widyatama, Kota Bandung, Provinsi Jawa Barat, Indonesia

Rita Yuniarti, Universitas Widyatama
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Program Magister Akuntansi-Pascasarjana, Universitas Widyatama, Kota Bandung, Provinsi Jawa Barat, Indonesia

Diana Sari, Universitas Widyatama
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Program Magister Akuntansi-Pascasarjana, Universitas Widyatama, Kota Bandung, Provinsi Jawa Barat, Indonesia

Nuryaman, Universitas Widyatama
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Program Magister Akuntansi-Pascasarjana, Universitas Widyatama, Kota Bandung, Provinsi Jawa Barat, Indonesia

Bachtiar Asikin, Universitas Widyatama
Google Scholar ResearchGate ORCID

Program PPAk - Pascasarjana, Universitas Widyatama, Kota Bandung, Provinsi Jawa Barat, Indonesia

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