PENGARUH PENGGUNAAN E-WALLET TERHADAP PENCATATAN LAPORAN KEUANGAN UMKM DENGAN MODERASI PEMAHAMAN AKUNTANSI

Natalia, Angeli (2023) PENGARUH PENGGUNAAN E-WALLET TERHADAP PENCATATAN LAPORAN KEUANGAN UMKM DENGAN MODERASI PEMAHAMAN AKUNTANSI. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

ABSTRACT This study aims to determine the understanding of accounting to moderate the effect of using e-wallets on recording financial statements by focusing on UMKM in the city of Palembang and have used e-wallet applications. Primary data is the type of data used in this study. This research makes UMKM spread across Indonesia as a population. The technique of taking samples in this study used a purposive sampling method and obtained as many as 100 respondents who met the research criteria. Hypothesis testing is done using regression analysis with moderating variables. The results of this study reveal that the independent variable (e-wallet use) has no effect on the recording of financial statements moderated by accounting understanding. Keywords: Use of E-Wallet, Recording of Financial Statements, Understanding of Accounting

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