PENGARUH LITERASI KEUANGAN,PEMANFAATAN TEKNOLOGI INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN BERDASARKAN SAK EMKM (Studi kasus pada pelaku usaha UMKM di Desa Kecamatan Natar)

Abstract

This study aims to examine the relationship between financial literacy and the use of accounting information technology on the quality of financial statements referring to SAK EMKM in MSMEs in Natar Subdistrict, South Lampung Regency. This research uses a quantitative method with data collection through the distribution of questionnaires to 40 respondents. Data processing was carried out using SmartPLS 4.0 with the measurement model and structural model analysis approach.The analysis results show that financial literacy has a positive and significant effect on the quality of financial statements. In addition, the utilization of accounting information technology also proves to have a positive and significant effect. This indicates that improving the ability to understand finance as well as the effective use of accounting technology can enhance the quality of MSME financial statements to be more in line with SAK EMKM.