PENGARUH TINGKAT PEMAHAMAN PENYUSUNAN LAPORAN KEUANGAN TERHADAP KEMUDAHAN IMPLEMENTASI AKUNTANSI DAN MANFAAT INFORMASI AKUNTANSI PADA USAHA MIKRO KULINER DI KECAMATAN GENTENG KABUPATEN BANYUWANGI

Abstract

This study aims to determine the effect of the level of understanding of financial statements on the ease of accounting implementation and the benefits of accounting information in culinary micro businesses in Genteng District, Banyuwangi Regency. This research is based on the phenomenon of the increasing number of micro-enterprises in accordance with the problems faced by society today, one of which is financial reports. Financial statements are vital for a business in storing financial information of a company. most of the many micro business actors who have been provided with training from school, follow, but still the problem of preparing financial reports and being underestimated, and this can affect other aspects.This research is an associative research type with a quantitative approach and uses primary data. The population in this study is a culinary micro-enterprise registered at the Department of Cooperatives and Micro-Business of Banyuwangi Regency. Sampling using simple random sampling, found 54 micro business units. Data analysis was in the form of prerequisite tests (normality test and linearity test) and simple linear regression analysis with SPSS tools. The results of the analysis that the understanding of financial statements has a positive effect on the ease of accounting implementation and understanding of financial statements has a positive effect on the benefits of micro accounting in Genteng District, Banyuwangi Regency.

Keywords: Understanding of Financial Statement Preparation, Ease of Accounting Implementation, Benefits of Accounting Information