PENGARUH SISTEM AKUNTANSI KEUANGAN DAN LITERASI KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PAMSIMAS BERKAH TIRTA DESA KWADUNGAN, KERJO, KARANGANYAR

Abstract

The research aims to determine the effect of financial accounting system and financial literacy on the quality of financial reports of PAMSIMAS Berkah Tirta (a study of customers perception of PAMSIMAS Berkah Tirta in Kwadungan Village, Kerjo District, Karanganyar Regency). This research is quantitative research. The sampling technique used is probability sampling, namely stratified random sampling. The research sample consisted of 61 customers. The analysis techniques used are classic assumption test, multiple linear regression analysis, t-test, F-test, and determinant test. The research results show that partially financial accounting systems and financial literacy have a positive and significant effect on the quality of financial reports. Based on these results, to improve the quality of PAMSIMAS financial reports it is very important to accurately record and process accounting data using an efficient financial accounting system and to increase the financial literacy of PAMSIMAS managers in understanding and using financial information propely to achieve quality financial reports