Factors Affecting the Application of Preparation of Financial Statements at UMKM in South Tangerang

Abstract

This study aims to determine the factors that affect the application of the preparation of financial statements. Where the factors studied are the knowledge of accounting, understanding of accounting, level of education and work experience / business of MSME owners. The population of this research is restaurant and café in South Tangerang. Sampling convience sampling. The number of samples from the study was 60 respondents. From the results of the analysis shows that, accounting knowledge and accounting comprehension have a positive effect on the application of the preparation of financial statements. While the variables level of education, and work experience / effort does not affect the application of the preparation of financial statements.

Pengelolaan Keuangan Berbasis Gusjigang

“…Sehingga usaha mikro kebanyakan malas dalam menerapkan akuntansi (Puspitaningtyas, 2017). Oleh karena itu pengetahuan dan pemahaman terhadap akuntansi sangat penting karena dapat mendorong untuk penyusunan laporan keuangan (Meidiyustiani & Lestari, 2019).…”