PENGARUH TRANSFORMASI DIGITAL, PEMAHAMAN AKUNTANSI, DANPELATIHAN PENYUSUNAN LAPORAN KEUANGAN TERHADAP PELAPORAN KEUANGAN UMKMBERDASARKAN SAK ETAP (Studi Empiris Pada UMKM di Kecamatan Sawahan Kota Surabaya)

Abstract

Abstract:This study aims to determine the effect of digital transformation, accounting understanding, financial report preparation training on MSMEs financial reporting based on SAK ETAP in MSMEs in Sawahan District, Surabaya City.Research sample consists of 117 MSMEs engaged in the food and beverage sector in Sawahan District, Surabaya City. The data used in this research is primary data with a quantitative approach. The results showed that the Digital Transformation Variable has a significant effect on the financial reporting of MSMEs based on SAK ETAP, this can be proven by t value bigger than t table (8.8805> 2.0067), ). In the Accounting Understanding Variable has a significant effect on the financial reporting of MSMEs based on SAK ETAP, this can be proven by t value bigger than t table (2.364> 2.0067), In the Financial Statement Preparation Training Variable has a significant effect on MSMEs financial reporting based on SAK ETAP, this can be proven by t value bigger than t table (2.030> 2.0067), In the variable Digital Transformation, Accounting Understanding, Financial Statement Preparation Training has a simultaneous effect on MSMEs financial reporting based on SAK ETAP, this can be proven by f  value bigger than f table (25.453> 2.79)