CD Skripsi
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi, Pelatihan Penyusunan Laporan Keuangan Dan Implementasi Sistem Informasi Akuntansi Terhadap Pelaporan Keuangan Bumdes (Studi Empiris Bumdes Di Kabupaten Kuantan Singingi)
ABSTRACT
This research aims to examine and assess the impact of factors such as educational background, understanding of accounting principles, training on financial reporting, and the implementation of accounting information systems on the financial reporting practices of Village-Owned Enterprises (BUMDes). The study focuses on a population of 17 Village-Owned Enterprises located in Kuantan Singingi Regency, from which a sample of 51 Village-Owned Enterprises was selected across three sub-districts. The research approach employed in this study is quantitative, utilizing primary data collected through questionnaires. The sampling technique utilized for this research is purposive sampling. The findings of this study indicate a significant relationship between education level, accounting literacy, financial statement preparation training, implementation of accounting information systems, and the quality of financial reporting in Village-Owned Enterprises.
Keywords : Education Level, Accounting Literacy, Financial statement preparation training, Implementation of Accounting Information Systems, Financial Reporting.
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