The Effect of Human Resources Competence, Information Technology Understanding and Educational Background on the Implementation of SAK ETAP in MSMEs in Bireuen Districts

Syiva Gebrina Ridzqy, Tasya salsabila, Auzan Irmawati, Elviza Elviza

Abstract


The purpose of this study was to examine the effect of Human Resource Competence, Understanding of Information Technology and Educational Background on the Application of Financial Statements Based on SAK ETAP on MSMEs in Bireuen. The object of this research is SMEs in Bireuen. The sample size of this study was 99 SMEs. The results of the study show that by means of a simultaneous test between the variables Competency of Human Resources, Understanding of Information Technology and Educational Background simultaneously affect the Implementation of Financial Statements Based on SAK ETAP on MSMEs in Bireuen Regency. Then partially, namely Human Resource Competence influences the Application of Financial Statements Based on SAK ETAP to MSMEs in Bireuen. Understanding of Information Technology influences the Application of Financial Statements Based on SAK ETAP to MSMEs in Bireuen Regency. Educational Background influences the Implementation of Financial Statements Based on SAK ETAP on MSMEs in Bireuen .



Keywords


Competence of Human Resources, Understanding of Information Technology, Educational Background and Application of Financial Statements

Full Text:

PDF

References


Arikunto, S.,(2019). Metode Penelitian. Jakarta: Rineka Cipta

Bastian, Indra. (2019). Akuntansi Sektor Publik. BPFE: Yogyakarta

Darwanis. (2019). Analysis of the Quality of Financial Reporting in Work Units of State Ministries/Institutions Scope of the State Treasury Service Office. Journal of Accounting, Postgraduate Program at Syiah Kuala University. Vol.5 No.4, November 2019

Fahmi, Irham. (2018). Analisa Laporan Keuangan. Alphabet: Bandung

Gary, D., (2019). Human Resource Management, Tenth edition volume One. West Jakarta: PT Index.

Hall and Singleton (2019) Information Technology Auditing and Assurance. edition. Jakarta: Salemba Empat.

Handoko (2019), Prosedur Manjemen, Yogyakarta. BPFE

Hope, S.S.,(2018). Accounting Theory. Revised Edition. Jakarta: Raja Grafindo Persada Publisher

Harrison Jr., Walter T (2019). Financial Accounting (International Financial Reporting Standards IRFS). Jakarta: Erlangga

Herawati, Nyoman Trisna. (2019). The Influence of Accounting Information Systems, Human Resource Capacity, Internal Control and Regional Government Financial Supervision on the Timeliness of Local Government Financial Reporting in the SKPD of Buleleng Regency. E-journal S1 Ak Ganesha University of Education Department of Accounting Program

Indonesian Accounting Association (2019). Financial Accounting Standards. Salemba Empat: Jakarta

Minarni, E. (2016). Factors Influencing the Implementation of Financial Accounting Standards for Entities Without Public Accountability (Empirical Study on Cooperatives in Tulungagung Regency). Journal of Tulungagung University BONOROWO Vol. 2, No.1, pp. 1-12

Mulyadi., (2018). Auditing. Jakarta: Salemba Empat




DOI: https://doi.org/10.30596/miceb.v1i0.271

Refbacks

  • There are currently no refbacks.