PENGARUH PENGGUNAAN SOFTWARE AKUNTANSI ONLINE TERHADAP KUALITAS PENCATATAN LAPORAN KEUANGAN PADA UMKM (Studi Pada UMKM Jenis Coffee Shop di Kecamatan Lowokwaru Kota Malang)

Abstract

The purpose of this study is to identify the effect of using online accounting software on the quality of financial reporting records for MSMEs. This study uses primary data by providing a questionnaire. The population in this study were the UMKM coffee shop types in Lowokwaru District, Malang City. The sampling technique used purposive sampling method with the criteria of respondents who have been determined. Testing the hypothesis in this study using a partial test (t test) and the coefficient of determination (R2). From the results of this study interpret that partially the variable use of online accounting software has a significant effect on the quality of recording financial statements at UMKM.

Keywords: Online Accounting Software and Quality of Financial Report Recording at UMKM.