This study aims to see the perceptions and understanding of entrepreneurs of Micro, Small and Medium Enterprises (MSMEs) on the importance of financial reports." This research is a type of quantitative descriptive research. This study uses primary data obtained from the results of a questionnaire distributed to 70 MSME actors in the famous Tulungagung Regency in 19 Districts. The results showed that MSME actors in Tulungagung Regency have shown good perceptions as evidenced by the results of the research that on average reports are ready to prepare financial reports in a business, including to see business development, support business interests such as tax interests and the interest of applying for credit to the bank. as additional capital. Good perceptions of these students by experience or experience running a business and educational background. However, the understanding of MSME actors in Tulungagung still needs to be improved because there are still business actors in Tulungagung who do not see how to prepare financial reports according to standards that support them to help financial reports, this is due to the factor of human resource competence built by educational background. There are some business actors who do not know the concept of journalizing transactions, even though this is the basis for preparing financial reports.
This research on accountability, transparency and village financial accounting system is intended to determine the effect on village financial management. The use of the associative method was chosen as a reference to determine and test whether there is an influence between variables. This study takes a non-probability sample where the sample determined by the researcher is 70 respondents consisting of Pule villagers who have the criteria determined by the researcher. Primary data and secondary data are used by researchers to test between several variables, where related data is collected through questionnaire techniques. The results of the multiple linear regression analysis show that there is an influence of accountability, transparency and village financial accounting systems in managing village finances in Pule village, Pule sub-district, Trenggalek district.
The purpose of this study was to determine the effect of the internal characteristics of SMEs on the quality of financial reporting. This research is a type of quantitative research. This research was conducted in sembung skin crackers, Tulungagung. The participants of this study were all SMEs in the leather cracker industry. To obtain 31 respondents, purposive sampling was conducted. Questionnaires were used to collect data, which were then routed to analysis. The results of this study indicate that the competence of human resources, accounting expertise, and use of technology all have a significant influence on the quality of information. The varying quality of financial reports has no effect on the quality of information. The implications of this research are expected to be a balancing material for SMEs to be able to improve financial reports.
The research was conducted with the aim of knowing the compliance factors of individual taxpayers in Boyolangu District, Tulungagung Regency. The variables in this research include Tax Amnesty, firmness of tax sanctions and knowledge of taxation. Where knowledge of taxation functions as a moderating variable between Tax Amnesty and the firmness of tax sanctions on individual taxpayer compliance variables. The data analysis technique used is multiple linear regression analysis and Moderated Regression Analysis (MRA) technique. The results of data analysis show that Tax Amnesty and the firmness of tax sanctions have no effect on taxpayer compliance, tax knowledge has a positive and significant impact on taxpayer compliance and Tax Knowledge can act as a moderator and can strengthen the relationship between Tax Amnesty and the firmness of tax sanctions on compliance. taxpayer. So that with knowledge of taxation as a moderator causes the effect of Tax Amnesty, and the firmness of tax sanctions on individual taxpayer compliance has a positive and significant influence.
Keywords: Tax Amnesty; Firmness of Sanctions; Knowledge of Taxation; Taxpayer Compliance.
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