Main Article Content
Abstract
Purpose: The study explores factors affecting financial statement quality in MSMEs and their impact on performance. It investigates how financial literacy, technology, control, and governance enhance MSMEs' financial statements.
Research Design and Methodology: The study uses a quantitative method with surveys and questionnaires to collect data from MSME owners and managers. Data includes financial literacy, technology use, internal control, and governance. Statistical analysis examines the relationship between variables and financial statement quality. In-depth interviews provide insights into financial reporting challenges and best practices among SMEs.
Findings and Discussion: The study found that MSMEs' financial statements quality affects business performance significantly. Better financial statements quality, influenced by financial literacy, technology use, internal control, and governance, helps SMEs manage finances efficiently, access capital, and make strategic decisions. Training in financial statement preparation and digital tools usage can enhance accounting understanding and financial management efficiency. Quality financial statements improve MSMEs' competitiveness, transparency, accountability, and reputation, supporting overall business performance.
Implications: Improving MSMEs' financial statements can enhance business performance. Financial literacy, information system adoption, internal control, and corporate governance benefit MSMEs. Training and mentoring on financial statements and digital tools enhance financial management efficiency. Policies supporting SME financial statement quality are crucial for competitiveness and sustainability.
Keywords
Article Details

This work is licensed under a Creative Commons Attribution 4.0 International License.
References
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- Kujala, J., Sachs, S., Leinonen, H., Heikkinen, A., & Laude, D. (2022). Stakeholder engagement: Past, present, and future. Business & Society, 61(5), 1136–1196. https://doi.org/10.1177/000765032110665
- Libby, R., & Luft, J. (1993). Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment. Accounting, Organizations and Society, 18(5), 425–450. https://doi.org/https://doi.org/10.1016/0361-3682(93)90040-D
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- Louwers, T. J., Blay, A. D., & Sinason, D. H. (2018). Auditing & assurance services. McGraw-Hill.
- Menicucci, E. (2019). Earnings quality: Definitions, measures, and financial reporting. Springer Nature.
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- Solikin, A., Pratama, R. H., & Mabrur, A. (2021). Pendampingan Strategi Bisnis, Pemasaran Daring Dan Pelaporan Keuangan Pada Rintisan UMKM. PENGMASKU, 1(2), 52–59.
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- Susetyo, A., Suliyanto, S., Susilowati, D., & Pramuka, B. A. (2023). Kualitas Laporan Keuangan UMKM: A Bibliometric Review. Jurnal Ilmiah Akuntansi Dan Keuangan, 12(2), 161–169. https://doi.org/10.32639/jiak.v12i2.810
- Tanjaya, A., & Kwarto, F. (2022). Tata Kelola Perusahaan Dalam Mengurangi Kecurangan Laporan Keuangan (Systematic Literature Review Dengan Metode Meta Sintesis). Jurnal Akademi Akuntansi, 5(3), 312–332. https://doi.org/10.22219/jaa.v5i3.21248
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- Utami, R. D. A., Cahyono, D., & Aspiradi, R. M. (2021). Systematic Literature Review: Kualitas Laporan Keuangan Pada Koperasi. JURNAL AKUNTANSI, 10(1), 37–48.
- Widiastoeti, H., & Sari, C. A. E. (2020). Penerapan Laporan Keuangan Berbasis SAK-EMKM Terhadap Kualitas Laporan Keuangan Pada UMKM Kampung Kue Di Rungkut Surabaya. Jurnal Analisi, Predeksi Dan Informasi(Jurnal EKBIS), 21(1), 1–15. https://doi.org/10.30736/ekbis.v17i1
- Wiralestari, W., Friyani, R., & Hernando, R. (2021). The Use of Information Technology in Improving the Quality of Financial Report in Micro, Small and Medium Enterprises. Proceedings of the 3rd Green Development International Conference (GDIC 2020), 214–220.
- Yiosese, M. O. (2020). Auditors Independence and Quality of Financial Reporting of Listed Manufacturing Companies in Nigeria. Kwara State University (Nigeria). https://www.proquest.com/openview/2cb53b7f4faf1d2cca377197ae7c78d9/1?pq-origsite=gscholar&cbl=51922&diss=y
- Zhao, A., Zhang, H., Liu, Y., & Guan, H. (2024). Environmental taxes, technological innovation and firm performance: Evidence from China’s manufacturing firms. Heliyon, 10(10). https://doi.org/10.1016/j.heliyon.2024.e31386
- Zhou, E., Luo, Q., & Wu, Y. (2022). Effect of Financial Reporting Quality on the Cost of Capital and Investment in China. Proceedings of the 2022 7th International Conference on Financial Innovation and Economic Development (ICFIED 2022), 1609–1615.
References
Abdallah, Z., & Maryanto, M. (2020). Pengaruh Persepsi Atas Tujuan Laporan Keuangan Dan Pengetahuan Akuntansi Terhadap Kualitas Laporan Keuangan UMKM Di Kota Sungai Penuh Tahun 2020. Jurnal Ekonomi Sakti (JES), 9(2), 229–238.
Abed, R. A., Kareem, A. H., Jabbar, A. K., Zwaid, J. G., & Hasan, H. F. (2023). THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS ON THE STOCK RETURN AND FINANCIAL PERFORMANCE BASED ON INFORMATION TECHNOLOGY (IT). Eastern-European Journal of Enterprise Technologies, 125(13). https://doi.org/10.15587/1729-4061.2023.289424
Akisik, O. (2020). The impact of financial development, IFRS, and rule of LAW on foreign investments: A cross-country analysis. International Review of Economics & Finance, 69, 815–838. https://doi.org/https://doi.org/10.1016/j.iref.2020.06.015
Alsmady, A. A. (2022). Quality of financial reporting, external audit, earnings power and companies performance: The case of Gulf Corporate Council Countries. Research in Globalization, 5. https://doi.org/10.1016/j.resglo.2022.100093
Arifin, S., & Sinambela, E. A. (2021). Studi Tentang Kinerja Karyawan ditinjau dari Keberadaan Sistem Informasi Akuntansi dan Pengendalian Internal. Realible Accounting Journal, 1(1), 58–70. https://doi.org/10.36352/raj.v1i1.136
Arisandi, D., Shar, A., & Putri, M. (2022). Analisis Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pada Pelaku UMKM di Kota Bengkulu. Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 3(4), 818–826. https://doi.org/10.47065/ekuitas.v3i4.1541
Arum, S., & Nuraini, A. (2021). Pengaruh Tingkat Pendidikan, Pengalaman Kerja Dan Kompetensi Akuntansi Terhadap Kualitas Laporan Keuangan UMKM di Kota Bogor. Jurnal Ilmiah Akuntansi Kesatuan, 9(2), 441–450. https://doi.org/10.37641/jiakes.v9i2.927
COSO. (2013). COSO,(2013), Internal Control—Integrated Framework. Committee of Internal Control.
Cypress, B. S. (2017). Rigor or reliability and validity in qualitative research: Perspectives, strategies, reconceptualization, and recommendations. Dimensions of Critical Care Nursing, 36(4), 253–263. https://doi.org/10.1097/DCC.0000000000000253
DiPiazza Jr, S. A., & Eccles, R. G. (2002). Building public trust: The future of corporate reporting. John Wiley & Sons.
Duréndez, A., & Madrid-Guijarro, A. (2018). The impact of family influence on financial reporting quality in small and medium family firms. Journal of Family Business Strategy, 9(3), 205–218. https://doi.org/10.1016/j.jfbs.2018.08.002
Erawati, T., & Fajriati, S. N. (2023). Teknologi Informasi dan Kualitas Laporan Keuangan UMKM. Ekonomis: Journal of Economics and Business, 7(1), 102–108. https://doi.org/10.33087/ekonomis.v7i1.809
Erawati, T., & Setyaningrum, L. (2021). Pengaruh Lama Usaha dan Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan UMKM Studi Kasus Pada UMKM Di Kecamatan Jetis Bantul. Jurnal Ilmiah Akuntansi Kesatuan, 9(1), 53–60.
Firnanda, A. (2023). Literature Review : Kualitas Laporan Keuangan Pada Badan Usaha Milik Desa (Bumdes) Di Indonesia. Jurnal Ilmiah Dan Karya Mahasiswa, 1(5), 198–203. https://doi.org/10.54066/jikma.v1i5.785
Friedman, H. L. (2019). Capital market development and confidence in disclosure quality. Journal of Financial Reporting, 4(1), 59–92. https://doi.org/10.2308/jfir-52420
Gelinas, U. J., Dull, R. B., & Wheeler, P. (2018). Accounting information systems. Cengage AU.
Ghosh, A. Al, & Tang, C. Y. (2015). Assessing financial reporting quality of family firms: The auditors’ perspective. Journal of Accounting and Economics, 60(1), 95–116. https://doi.org/10.1016/j.jacceco.2015.03.002
Haliah, H., & Nirwana, N. (2019). The development of good governance model for performance improvement. International Journal of Excellence in Government, 1(1), 21–36. https://doi.org/10.1108/ijeg-09-2018-0004
Heni, H., & Payamta, P. (2023). Evaluasi Efektivitas Pengukuran Laporan Keuangan: A Systematic Literature Review. E-Jurnal Akuntansi, 33(11), 2872–2886. https://doi.org/10.24843/eja.2023.v33.i11.p04
Herindraningrum, F. F., & Yuhertiana, I. (2021). Kualitas Laporan Keuangan Pemerintah Daerah Di Indonesia : Literature Review. EL MUHASABA: Jurnal Akuntansi, 12(2), 157–171.
Höglund, H., & Sundvik, D. (2016). Financial reporting quality and outsourcing of accounting tasks: Evidence from small private firms. Advances in Accounting, 35, 125–134. https://doi.org/10.1016/j.adiac.2016.03.001
Hutauruk, R. P. S., Zalukhu, R. S., Collyn, D., Jayanti, S. E., & Damanik, S. W. H. (2024). Peran perilaku pengelolaan keuangan sebagai mediator dalam meningkatkan kinerja keuangan UMKM di Kota Medan. JPPI (Jurnal Penelitian Pendidikan Indonesia), 10(1), 302–315. https://doi.org/10.29210/020243356
Iryanti, I., & Munandar, A. (2023). Systematic Literature Review: Penerapan Sistem Informasi Untuk Mendukung Peningkatan Kualitas Laporan Keuangan Di Badan Usaha Milik Desa (BUMDES). Equilibrium, 12(2), 218–225.
Katenova, M., & Qudrat-Ullah, H. (2024). Corporate social responsibility and firm performance: Case of Kazakhstan. Heliyon, 10(10). https://doi.org/10.1016/j.heliyon.2024.e31580
Kiymaz, H., Haque, S., & Choudhury, A. A. (2024). Working capital management and firm performance: A comparative analysis of developed and emerging economies. Borsa Istanbul Review, 24(3), 634–642. https://doi.org/10.1016/j.bir.2024.03.004
Kujala, J., Sachs, S., Leinonen, H., Heikkinen, A., & Laude, D. (2022). Stakeholder engagement: Past, present, and future. Business & Society, 61(5), 1136–1196. https://doi.org/10.1177/000765032110665
Libby, R., & Luft, J. (1993). Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment. Accounting, Organizations and Society, 18(5), 425–450. https://doi.org/https://doi.org/10.1016/0361-3682(93)90040-D
Lobo, G., Wang, C., Yu, X., & Zhao, Y. (2020). Material weakness in internal controls and stock price crash risk. Journal of Accounting, Auditing & Finance, 35(1), 106–138. https://doi.org/10.1177/0148558X176967
Louwers, T. J., Blay, A. D., & Sinason, D. H. (2018). Auditing & assurance services. McGraw-Hill.
Menicucci, E. (2019). Earnings quality: Definitions, measures, and financial reporting. Springer Nature.
Nguyen, D. T., & Dao, T. K. (2023). The mediating role of innovation in the relationship between high-performance human resource management practices and firm performance. Heliyon, 9(12). https://doi.org/10.1016/j.heliyon.2023.e22720
Nirwana, N., & Haliah, H. (2018). Determinant factor of the quality of financial statements and performance of the government by adding contextual factors: Personal factor, system/administrative factor. Asian Journal of Accounting Research, 3(1), 28–40. https://doi.org/10.1108/AJAR-06-2018-0014
Orr, L. M., & Orr, D. J. (2014). Eliminating Waste in Business: Run Lean, Boost Profitability. Apress.
Paendong, M. K. E., Kumaat, A. P., & Rambing, P. R. (2022). Pendampingan Penerapan Manajemen Administrasi Usaha, Pemasaran Digital, dan Pelaporan Keuangan Sederhana pada UMKM di Kelurahan Karombasan Selatan. Jurnal Pengabdian Vokasi, 2(4), 247–250.
Pakpahan, Y. E. (2020). Pengaruh kualitas laporan keuangan terhadap kinerja usaha UMKM. AKUNTABEL, 17(2), 261–269.
Rahmadiane, G. D., Mahmudah, N., Faidah, Y. A., & Tasya, S. K. (2022). Strategi Penguatan Usaha dan Pemahaman Laporan Keuangan Bagi UMKM Kota Tegal. Jurnal Pengabdian Masyarakat (PIMAS), 1(2), 60–66.
Romney, M., Steinbart, P., Mula, J., McNamara, R., & Tonkin, T. (2012). Accounting Information Systems Australasian Edition. Pearson Higher Education AU.
Rostiani, Y., Indaryono, I., Yusuf, A. M., & Apdian, D. (2021). Pelatihan Penyusunan Laporan Keuangan Untuk UMKM Kabupaten Karawang. Abdimas : Sistem Dan Teknologi Informasi, 1(1), 1–6.
Sinaga, I. A., Larasati, A. N., Walga, R. P., Napitupulu, F., Pasaribu, M. K., Siahaan, D. F., Manik, B., & Siregar, A. J. (2022). Peningkatan Penjualan Lokal pada UMKM PT. Kreasi Lutvi Sejahtera melalui Penerapan Laporan Keuangan Digital dan Strategi Marketing Mix. Bima Abdi: Jurnal Pengabdian Masyarakat, 2(2), 274–285. https://doi.org/10.53299/bajpm.v2i2.236
Solikin, A., Pratama, R. H., & Mabrur, A. (2021). Pendampingan Strategi Bisnis, Pemasaran Daring Dan Pelaporan Keuangan Pada Rintisan UMKM. PENGMASKU, 1(2), 52–59.
Sularsih, H., & Wibisono, S. H. (2021). Literasi Keuangan, Teknologi Sistem Informasi, Pengendalian Intern dan Kualitas Laporan Keuangan UMKM. E-Jurnal Akuntansi, 31(8), 2028–2040. https://doi.org/10.24843/eja.2021.v31.i08.p12
Susetyo, A., Suliyanto, S., Susilowati, D., & Pramuka, B. A. (2023). Kualitas Laporan Keuangan UMKM: A Bibliometric Review. Jurnal Ilmiah Akuntansi Dan Keuangan, 12(2), 161–169. https://doi.org/10.32639/jiak.v12i2.810
Tanjaya, A., & Kwarto, F. (2022). Tata Kelola Perusahaan Dalam Mengurangi Kecurangan Laporan Keuangan (Systematic Literature Review Dengan Metode Meta Sintesis). Jurnal Akademi Akuntansi, 5(3), 312–332. https://doi.org/10.22219/jaa.v5i3.21248
Tsianaka, E., & Dimitra, S. (2023). Financial Evaluation and Viability of Businesses Using Information Systems after the Implementation of the Greek Accounting Standards. Theoretical Economics Letters, 13(4), 905–931. https://doi.org/10.4236/tel.2023.134052
Utami, R. D. A., Cahyono, D., & Aspiradi, R. M. (2021). Systematic Literature Review: Kualitas Laporan Keuangan Pada Koperasi. JURNAL AKUNTANSI, 10(1), 37–48.
Widiastoeti, H., & Sari, C. A. E. (2020). Penerapan Laporan Keuangan Berbasis SAK-EMKM Terhadap Kualitas Laporan Keuangan Pada UMKM Kampung Kue Di Rungkut Surabaya. Jurnal Analisi, Predeksi Dan Informasi(Jurnal EKBIS), 21(1), 1–15. https://doi.org/10.30736/ekbis.v17i1
Wiralestari, W., Friyani, R., & Hernando, R. (2021). The Use of Information Technology in Improving the Quality of Financial Report in Micro, Small and Medium Enterprises. Proceedings of the 3rd Green Development International Conference (GDIC 2020), 214–220.
Yiosese, M. O. (2020). Auditors Independence and Quality of Financial Reporting of Listed Manufacturing Companies in Nigeria. Kwara State University (Nigeria). https://www.proquest.com/openview/2cb53b7f4faf1d2cca377197ae7c78d9/1?pq-origsite=gscholar&cbl=51922&diss=y
Zhao, A., Zhang, H., Liu, Y., & Guan, H. (2024). Environmental taxes, technological innovation and firm performance: Evidence from China’s manufacturing firms. Heliyon, 10(10). https://doi.org/10.1016/j.heliyon.2024.e31386
Zhou, E., Luo, Q., & Wu, Y. (2022). Effect of Financial Reporting Quality on the Cost of Capital and Investment in China. Proceedings of the 2022 7th International Conference on Financial Innovation and Economic Development (ICFIED 2022), 1609–1615.