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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Akuntabel : Jurnal Ekonomi dan Keuangan Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Scientific Journal of Reflection : Economic, Accounting, Management and Business J-MAS (Jurnal Manajemen dan Sains) INVENTORY: JURNAL AKUNTANSI Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Manajemen Bisnis dan Kewirausahaan JURNAL ILMIAH MAKSITEK JURNAL REGIONOMIC Indonesian Journal of Society Development (IJSD) INCOME: Indonesian Journal of Community Service and Engagement
Yunita Eriyanti Pakpahan, Yunita Eriyanti
Universitas Quality Berastagi
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Journal : INVENTORY: JURNAL AKUNTANSI

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Pengaruh Kualitas Laporan Keuangan Terhadap Kinerja Usaha UMKM Yunita Eriyanti Pakpahan
INVENTORY: JURNAL AKUNTANSI Vol 5, No 1 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v5i1.7436

Abstract

The small and medium business sector (SMEs) is one of the axis of the rise of the national economy that has problems in applying accounting in accordance with SAK ETAP. The role of SAK ETAP in providing information about the effectiveness and efficiency of a business's economic activities. The purpose of this study is to analyze the effect of the quality of financial statements on MSMEs business performance. Data from this study were obtained from a questionnaire with respondents of MSMEs entrepreneurs in the city of Medan. The number of respondents is 100 who are MSME entrepreneurs. The data obtained was then analyzed using SPSS. The results of this study indicate that the quality of financial statements has a significant effect on SMEs business performance.Keyword: Financial Statement’s Quality; Performance; MSMEs
Co-Authors Aroli Harefa Asri Afriliany Surbakti Chrisnova Hasugian Christnova Hasugian Cristnova Hasugian Dina Indah Permatasari Eduard Enjellia Noventin Br Tarigan Ewin Ginting Hardi - Hosea Tarigan Jefrin anugrah Maria Damenta Iren Warat Rusli - Sigalingging, Eni Duwita Supri Supri Supri Supri Theresia Natalia Sinaga Yanita Manda Sari Yanita Manda Sari