THE USE OF INFORMATION TECHNOLOGY IN IMPROVING THE QUALITY OF FINANCIAL REPORTING IN MICRO, SMALL AND MEDIUM ENTERPRISES

Wiralestari, Wiralestari and Rita, Friyani and Riski, Hernando (2020) THE USE OF INFORMATION TECHNOLOGY IN IMPROVING THE QUALITY OF FINANCIAL REPORTING IN MICRO, SMALL AND MEDIUM ENTERPRISES. THE 3rd GREEN DEVELOPMENT INTERNATIONAL CONFERENCES, 2020.

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Abstract

Micro, small and medium enterprises have an important role in the economy of a country. Although the role of micro, small and medium enterprises has been recognized nationally, micro, small and medium enterprises face many challenges and obstacles, especially in producing quality financial reporting. For this reason, this study was conducted to investigate the use of information technology in improving the quality of financial reporting for micro, small and medium enterprises. To achieve this goal, this study developed a structural questionnaire, which then randomly distributed it to 98 micro, small, and medium enterprises in Jambi City. This study found that most businessman in micro, small and medium enterprises agree that micro, small medium enterprises need a computerized system to help record transactions to create financial reports and the importance of financial reporting in decision making. However, this research shows that there are still micro, small and medium entrepreneurs who do not use computerization in their operational activities and still use manual systems. The results showed that many micro, small and medium enterprises have used technology to improve the quality of financial reporting. The use of information technology as part of digital transformation such as paperless accounting or digitizing documents that was previously done manually. In addition, micro, small and medium enterprises also use internet-based and desktop applications to improve financial reporting.

Type: Article
Subjects: H Social Sciences > HG Finance
Depositing User: Wiralestari
Date Deposited: 19 Mar 2021 06:15
Last Modified: 19 Mar 2021 06:15
URI: https://repository.unja.ac.id/id/eprint/18660

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