Published: 2024-06-01

The Influence of Financial Accounting Standards, Accounting Information Systems, and Internal Control Affect Financial Statement Quality in Micro, Small, and Middle Enterprises in Garut Regency

DOI: 10.35870/jemsi.v10i3.2512

Dede Rifky Alfhalares, Muhammad Ihsan Muchtar
  • Dede Rifky Alfhalares: Universitas Indonesia Membangun ROR
  • Muhammad Ihsan Muchtar: a:1:{s:5:"en_US";s:31:"Universitas Indonesia Membangun";}
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Abstract

This study explores the impact of Financial Accounting Standards, Accounting Information Systems, and Internal Control on the quality of financial statements in Micro, Small, and Middle Enterprises (MSMEs) in Garut Regency, Indonesia. It employs a quantitative methodology, gathering data from 100 randomly selected MSMEs and analyzing it using multiple regression and correlation techniques to assess how these factors influence financial reporting quality. The findings reveal that these components significantly enhance financial statement quality, thereby potentially increasing MSMEs' access to financial services and supporting sustainable growth. The study emphasizes the need for policy interventions to improve financial literacy and the adoption of standardized accounting practices, alongside integrating advanced technologies into financial management processes. This research provides valuable insights for policymakers and educational institutions to develop targeted programs that enhance economic stability and growth in MSME-rich regions like Garut Regency and beyond.

Keywords

Financial Accounting Standards, Accounting Information Systems, Internal Control, MSMEs, Financial Statement Quality, Garut Regency

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How to Cite

Alfhalares, D. R., & Muchtar, M. I. (2024). The Influence of Financial Accounting Standards, Accounting Information Systems, and Internal Control Affect Financial Statement Quality in Micro, Small, and Middle Enterprises in Garut Regency. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 10(3), 2050-2064. https://doi.org/10.35870/jemsi.v10i3.2512
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 10 No. 3 (2024)

  • Section: Articles

  • Published: 2024-06-01

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