The Influence of the Implementation of Financial Accounting Standards (SAK EMKM), the Utilization of Accounting Information Systems, and Human Resource Competence on the Quality of MSME Financial Reports in the Culinary Sector 6 1
Keywords:
SAK EMKM, Accounting Information System, Human Resource competence, MSME Financial RepotsAbstract
This study aims to determine the influence of financial accounting standards (SAK EMKM), the utilization of information systems, and human resource competence on the financial reports of MSMEs in the culinary sector. The subjects of this study are culinary MSME operators located in Semarang City. The sample was selected using purposive sampling—a technique involving specific criteria aligned with the research objectives—resulting in a total sample of 100 respondents. Data were collected via questionnaires and analyzed using multiple linear regression with the aid of SPSS version 26 software. Based on the data analysis and hypothesis testing, the results indicate that the implementation of SAK EMKM has a positive and significant effect on the quality of financial reports for culinary MSMEs. The utilization of accounting information systems also has a positive and significant effect on the quality of financial reports for culinary MSMEs. Furthermore, human resource competence demonstrates a positive and significant influence on the quality of financial reports for culinary MSMEs.
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