PENGARUH TINGKAT PENDIDIKAN DAN PEMAHAMAN AKUNTANSI TERHADAP PENYUSUNAN LAPORAN KEUANGAN UMKM DI KOTA TONDANO

Abstract

This study aims to investigate and analyze the influence of educational levels and accounting comprehension on the preparation of financial statements among MSMEs in Tondano City. To achieve this objective, a quantitative research design with a survey approach was employed. Data was collected through the distribution of questionnaires to 41 MSMEs actors in the service sector in Tondano City who were selected using the purposive sampling technique. Data analysis was carried out using multiple linear regression through SPSS software. The results of the study showed: (1) The level of education did not have a significant effect on the preparation of MSME financial statements (sig value 0.651 > 0.05), which indicates that higher education does not guarantee that business actors prepare financial statements. (2) Accounting understanding has a significant effect on the preparation of MSME financial statements (sig value < 0.001 < 0.05), where strengthening accounting understanding will increase the success of financial report preparation. Simultaneously, education level and accounting understanding explaind 42.7% of the variance in financial statements preparation.