Harianto, Herson Adam (2026) Pengaruh Lama Usaha , Jenjang Pendidikan Dan Omzet Usaha Terhadap Pencatatan Keuangan (Studi pada Usaha Mikro di Kecamatan Waru). Undergraduate thesis, FEB UPN JATIM.
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Abstract
This study aims to examine the influence of business duration, educational level, and business turnover on financial recording among micro-enterprises in Waru District, Sidoarjo, in response to the low compliance of micro-entreprise actors regarding financial reporting according to accounting standards, where most remain at a simple and disorganized stage of financial recording. Using a quantitative approach, data were gathered from 84 micro-enterprise owners with Business Identification Numbers (NIB) and analyzed using SEM-PLS 3. The results indicate that educational level and business turnover have a positive and significant effect on financial recording, suggesting that higher education and larger turnover encourage microenterprise actors to conduct orderly and systematic financial recording. Conversely, business duration has no significant effect, indicating that operational experience alone is insufficient to drive and improve the financial recording capacity of micro- enterpreneurs actors. This model demonstrates weak to moderate predictive power with an R2 value of 0.295. These findings emphasize the importance of increasing awareness and competence among micro-enterprise actors in implementing orderly and systematic financial recording as a fundamental step toward preparing financial statements that comply with accounting standards.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Herson Adam Harianto | ||||||||
| Date Deposited: | 04 Mar 2026 06:45 | ||||||||
| Last Modified: | 05 Mar 2026 05:36 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/50086 |
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