THE INFLUENCE OF ACCOUNTING LITERACY ON THE QUALITY OF FINANCIAL STATEMENTS AT THE UPPKA IN PASIR IMPUN VILLAGE, MANDALAJATI DISTRICT, BANDUNG CITY

Authors

  • Edih Abdul Hamid Sekolah Tinggi Ilmu Ekonomi Gema Widya Bangsa
  • Iwan Setiawan Sekolah Tinggi Ilmu Ekonomi Gema Widya Bangsa
  • Daffa Aulia Diyaulhaq Sekolah Tinggi Ilmu Ekonomi Gema Widya Bangsa
  • Asep Somantri Sekolah Tinggi Ilmu Ekonomi Gema Widya Bangsa

DOI:

https://doi.org/10.31539/hywgav61

Keywords:

Accounting Literacy, Financial Report Quality, Acceptor Family Income Increase Business (UPPKA), Financial Management

Abstract

This study aims to analyze the influence of accounting literacy on the quality of financial statements at UPPKA in Pasir Impun Village, Mandalajati District, Bandung City. The research background is based on the phenomenon of low accounting understanding at UPPKA which often has an impact on the preparation of financial statements that are not in accordance with standards. In fact, quality financial statements are an important instrument in decision making, access to capital, and business sustainability. The research method used is a quantitative approach with a type of causal associative research. The data was collected through a questionnaire distributed to UPPKA in Pasir Impun Village, Mandalajati District, Bandung City, which has been established for at least two years and compiled financial statements. The number of samples was determined using a census of 30 respondents. The collected data were analyzed using correlation coefficients, determination coefficients, simple linear regression and hypothesis testing. The results of the study showed that accounting literacy had an effect on the quality of financial statements at UPPKA in Pasir Impun Village, Mandalajati District, Bandung City. The higher the level of accounting literacy that UPPKA has, the better the quality of the financial statements produced, especially in terms of relevance, reliability, comparability, and comprehension. These findings strengthen the theory that accounting literacy is an important competency for UPPKA in improving business transparency and accountability. This research makes a practical contribution to UPPKA to improve accounting understanding through training and mentoring, as well as for local governments in formulating policies that support the improvement of the quality of UPPKA's financial statements. In addition, this research also provides novelty in the local context, because it specifically researches UPPKA in Pasir Impun Village, Mandalajati District, Bandung City.

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Published

2025-10-04

Issue

Vol. 8 No. 5 (2025): COSTING : Journal of Economic, Bussines and Accounting

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Articles

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Copyright (c) 2025 Edih Abdul Hamid, Iwan Setiawan, Daffa Aulia Diyaulhaq, Asep Somantri

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