CD Skripsi

Pengaruh Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah (Sak Emkm) Dan Pemanfaatan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Umkm Di Kabupaten Pelalawan, Riau (Studi Empiris Pada Umkm Kabupaten Pelalawan, Riau)

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ABSTRACK
The objective of this study is to analyze the effect of the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (FAS for MSMEs) and the utilization of Accounting Information Systems (AIS) on the quality of financial statements of Micro, Small, and Medium Enterprises (MSMEs) in Pelalawan Regency, Riau. This research employs a quantitative approach, with data processed using the SmartPLS 4 application. A total of 100 respondents were selected based on the Slovin formula. The respondents were MSME actors who have been operating for at least one year and have implemented FAS for MSMEs and utilized AIS in preparing their financial statements. The findings indicate that both the implementation of FAS for MSMEs and the utilization of AIS have a positive and significant influence—both simultaneously and partially—on the quality of MSMEs' financial statements. These results highlight the importance of standardized accounting practices and digital systems in enhancing financial reporting quality within the MSME sector.
Keywords: Financial Accounting Standards (FAS), Accounting Information Systems (AIS), Financial Statement Quality, Micro, Small, and Medium Enterprises (MSMEs)

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102124345

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102124345

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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