KEUANGAN DAN PENGETAHUAN AKUNTANSI SERTA PENGARUH KUALITAS LAPORAN KEUANGAN PADA UMKM DI SUKABUMI

Abstrak

The purpose of this study was to determine (1) the perceptions of entrepreneurs about financial reporting, (2) the knowledge of small and medium enterprises (MSMEs) on accounting in making financial reports, and (3) the quality of financial reports. This research uses descriptive method. The research subjects were 30 MSME actors in Sukabumi. The saturated sampling technique was used in this research method. The data obtained from the results of questionnaire collection, The results show that there is a positive and significant influence between business size on the quality of financial reports and actually entrepreneurs in Sukabumi already make financial reports or bookkeeping, as well as their accounting knowledge is relatively simple, but it is still difficult for businesses. small and medium enterprises (UMKM) to write their finances. As for some of them assume that financial reports are not too important for MSME businesses or are just a formality, the most important thing for them is how to increase their sales turnover, MSMEs players prioritize experience from generation to generation in running a business.