Factors Affecting the Application of Preparation of Financial Statements at UMKM in South Tangerang
Rinny Meidiyustiani1, Indah Rahayu Lestari2
1Rinny Meidiyustiani, Fakultas Ekonomi Dan Bisnis Universitas Budi, Luhur.
2Indah Rahayu Lestari, Accounting Banten, Indonesia.
Manuscript received on 07 July 2019 | Revised Manuscript received on 17 August 2019 | Manuscript Published on 27 August 2019 | PP: 768-772 | Volume-8 Issue-2S4 July 2019 | Retrieval Number: B11550782S419/2019©BEIESP | DOI: 10.35940/ijrte.B1155.0782S419
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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Abstract: This study aims to determine the factors that affect the application of the preparation of financial statements. Where the factors studied are the knowledge of accounting, understanding of accounting, level of education and work experience / business of MSME owners. The population of this research is restaurant and café in South Tangerang. Sampling convience sampling. The number of samples from the study was 60 respondents. From the results of the analysis shows that, accounting knowledge and accounting comprehension have a positive effect on the application of the preparation of financial statements. While the variables level of education, and work experience / effort does not affect the application of the preparation of financial statements.
Keywords: Financial Application Accounting Education.
Scope of the Article: Financial and Scientific Applications of All Kind