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All Journal Jurnal Media Wahana Ekonomika Resona : Jurnal Ilmiah Pengabdian Masyarakat Jurnal Kesehatan Komunitas Media Ilmu Kesehatan Jambura Journal of Health Sciences and Research JURNAL FENOMENA KESEHATAN Jurnal Administrasi dan Manajemen JIKP Jurnal Ilmiah Kesehatan PENCERAH Sasambo Journal of Pharmacy INDRA: Jurnal Pengabdian kepada Masyarakat Jurnal Abdi Masyarakat Indonesia Jurnal Pengabdian Pada Masyarakat
Chitra Astari
Prodi Farmasi, Fakultas Kesehatan, Pertanian, Dan Kelautan, Universitas Muhammadiyah Palopo, Indonesia
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Journal : Jurnal Media Wahana Ekonomika

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Pengaruh Kompetensi Akuntansi Terhadap Penyusunan Laporan Keuangan UMKM Di Kelurahan Kambo Kota Palopo Herika Hamka; Zikra Supri; Sultan Sultan; Muhammad Zainal S; Chitra Astari; Ervianingsih Ervianingsih
Jurnal Media Wahana Ekonomika Vol. 19 No. 4 (2023): Jurnal Media Wahana Ekonomika, Januari 2023
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v19i4.11022

Abstract

ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kompetensi akuntansi terhadap penyusunan laporan keuangan. Variabel independent dalam penelitian ini adalah kompetensi akuntansi dan variabel dependen adalah penyusunan laporan keuangan. Penelitian ini menggunakan metode penelitian kuantitatif dan menggunakan analisis regresi linier sederhana. Teknik pengambilan sampel menggunakan teknik sampling jenuh. Responden penelitian ini adalah Pelaku UMKM di Kelurahan Kambo Kota Palopo dengan jumlah 40 responden. Dalam pengolahan data penelitian ini digunakan dengan aplikasi SPSS type 26. Hasil penelitian menunjukkan bahwa Kompetensi Akuntansi berpengaruh positif dan signifikan terhadap penyusunan laporan keuangan. Kata Kunci: Kompetensi Akuntansi, Penyusunan Laporan Keuangan ABSTRACT The purpose of this study was to determine the effect of accounting competence on the preparation of financial statements. The independent variable in this study is accounting competence and the dependent variable is the preparation of financial statements. This study uses quantitative research methods and uses simple linear regression analysis. The sampling technique uses saturated sampling technique. Respondents in this study were SMEs in the Kambo Village, Palopo City, with a total of 40 respondents. In processing research data used with the SPSS type 26 application. The results showed that Accounting Competence had a positive and significant effect on the preparation of financial reports. Keywords : Accounting Competence, Preparation of Financial Statements
Co-Authors Abd. Razak Ade Saputri Akbar Al Syahril Samsi Al Syahril Samsi Al Syahril Samsi Andi Suprianto Annizha Nurul Fatimah Agus Audina Prastiwi Eghy Andriani Achmad ervianingsih ervianingsih Ervianingsih Ervianingsih Ervianingsih Ervianingsih Ervianingsih Ervianingsih Herika Hamka Hijrah Nur Hamka Hurria Hurria Hurria Hurria Hurria Izal Zahran Izal Zahran L.M. Almufakhir Idris M Zainal S Murni Mursyid Murrni Mursyid Mustafa Mustafa Mustapa Amin Nangsih Sulastri Slamet Nur Qhabilah Anastasya Rosvani Kalope Sulistiyaningsi Sulistiyaningsi Sultan Sultan Zikra Supri