ANALYSIS OF THE KNOWLEDGE AND ABILITY OF MSME ACTORS IN THE PREPARATION OF FINANCIAL STATEMENTS IN THE PANGALENGAN DISTRICT AREA
Keywords:
Knowledge and ability to prepare financial statementsAbstract
In improving the economy and reducing the number of unemployed, MSMEs have a very large influence. However, there are still many problems that must be faced by MSMEs, one of which is a problem in financial management, especially in the use of knowledge and skills in preparing financial reports. The knowledge and ability of MSME actors is suspected to be a problem in this study. The purpose of this study is to determine the knowledge and ability of MSME actors towards the preparation of financial statements. This research method uses a quantitative approach with research that is survey research, namely by distributing questionnaires to respondents or MSME actors in the Pangalengan District. The objects in this study are MSME actors in the Pangalengan District with the number of respondents as many as 38 SMEs that meet the characteristics of SMEs. In this study, data collection was carried out by distributing questionnaires which were then analyzed using the multiple linear regression method.The results of the study prove that the knowledge and abilities of MSME actors affect the preparation of financial statements.
Downloads
References
Robey, D. and M.-C. Boudreau, Accounting for the contradictory organizational consequences of information technology: Theoretical directions and methodological implications. Information systems research, 1999. 10(2): p. 167-185 DOI: https://doi.org/10.1287/isre.10.2.167.
Maduwinarti, A. and S. Andayani, The Impact of the Covid-19 Virus on the Development of Micro, Small and Small Enterprises (MSEs) Partners of LPPM Untag Surabaya. Enrichment: Journal of Management, 2021. 11(2): p. 240-247.
Sayogo, D.S. and S.B.C. Yuli, Critical success factors of open government and open data at local government level in Indonesia. International Journal of Electronic Government Research (IJEGR), 2018. 14(2): p. 28-43.
Nurmadi, R., RELEVANCE OF ACCOUNTING STANDARDS FOR MICRO, SMALL AND MEDIUM ENTITIES IN INDONESIA: THE NEED FOR THE SUSTAINABILITY OF MICRO, SMALL AND MEDIUM ENTITIES IN INDONESIA IN THE MIDDLE OF THE ECONOMIC CRISIS. Methosika: Methodist Journal of Accounting and Finance, 2021. 4(1): p. 134-142.
Husriadi, A., E. Yulianto, and K. Mawardi, IMPLEMENTATION OF POLICIES FOR MICIMPLEMENTATION OF POLICIES FOR MICRO, SMALL AND MEDIUM ENTERPRISES (UMKM) DEVELOPMENT IN INCREASING BUSINESS COMPETITIVENESS (Study in Micro, Small and Medium Enterprises in Kendari City). The International Journal of Accounting and Business Society, 2020. 28(1): p. 28-72 DOI: https://doi.org/10.21776/ub.ijabs.2020.28.1.2.
Mulyawan, S., The Benefits of Financial Ratios' as the Indocators of Future Bankruptcy on the Economic Crisis. International Journal of Nusantara Islam, 2015. 3(1): p. 21-30 DOI: https://doi.org/10.15575/ijni.v3i1.153.
Wahyuningsih, E.M. and R. Widayanti, Effect of Socialization, Level of Understanding, Motivation, Personality on the Application of Sak Etap in Kampoeng Batik Laweyan Solo. . Journal of the Paradigm of the Islamic University of Surakarta Batik 2015. 12(02): p. 115653.
Kanungo, E. and P. Chattoraj, Award of Compensation as a Mode of Victim Restoration: A Comparative Analysis of Laws in India, New Zealand and Germany. International Journal of Criminal Justice Sciences, 2020. 15(2): p. 325-342.
Guntur, M., A.C.N. Aslinda, and H. Zainal. The Implementation Model of Policy for Small Business Empowerment Programs in Wajo Regency, Indonesia. 2017. Atlantis Press DOI: https://doi.org/10.2991/icesshum-19.2019.149.
Santosa, I.M.E.S. and P.R. Wulandari, Accounting Information of Micro, Small, Medium Enterprise in Gianyar Regency.INTERNATIONAL JOURNAL OF SUSTAINABILITY, EDUCATION, AND GLOBAL CREATIVE ECONOMIC (IJSEGCE), 2019. 2(3): p. 368-376.
Makondo, S.S., J.T. Mofokeng, and D. Khosa, Perspectives on Community Policing Forum in Rural Areas of Limpopo Province, South Africa. International Journal of Criminal Justice Sciences, 2021. 16(1): p. 161-185 DOI: https://doi.org/10.1007/s12129-008-9043-0.
Downloads
Published
Issue
Section
License
Copyright (c) 2022 Author
This work is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
