Implementasi Laporan Keuangan Syariah pada UMKM Kota Jambi: Analisis Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi, dan Skala Usaha

Abstract

This study aims to examine the influence of education level, accounting comprehension, and business scale on the implementation of sharia-based financial reporting among micro, small, and medium enterprises (MSMEs) in Jambi City. The research population consists of MSME actors in the culinary sector across 11 sub-districts in Jambi City in 2023, totaling 18,876 individuals registered at the Jambi City Department of Manpower, Cooperatives, and MSMEs. The sample size was determined using the Slovin formula, with random sampling applied as the sampling technique. Data were collected through questionnaires and analyzed using the Statistical Package for the Social Sciences (SPSS) version 27. The analysis results indicate that education level has a significant effect on the implementation of sharia financial reporting. Similarly, accounting understanding also significantly influences the application of sharia financial reporting practices. However, business scale does not show a significant impact. Overall, the three variables education level, accounting comprehension, and business scale collectively influence the implementation of sharia financial reporting among MSMEs in Jambi City.