PENGARUH EFEKTIVITAS PENGGUNAAN APLIKASI JURNAL TERHADAP KUALITAS PELAPORAN KEUANGAN DI AKADEMI KOMUNITAS OLAT

Abstract

Good quality financial reports are financial reports that contain value and meet the
characteristics of quality financial reports. Improving the quality of financial reports in the education
sector in presenting financial reports in accordance with the applicable Memorandum Accounting
Standards (SAK) and Government Accounting Standards (SAP) cannot be separated from the efforts
of leaders. take advantage of the use of accounting information systems. The application of an
accounting information system is one of the efforts to meet the quality of memorabilia reports,
considering that the purpose of reporting memos is for educational accountability, especially at the
Olat Maras Community Academy. This study aims to analyze the effect of the effectiveness of using
the journal application on the quality of financial reporting at the Olat Maras Community Academy.
This research is quantitative, with a total of 30 populations. Using the saturated sampling
technique, namely the population of anazota anazota samples, 30 samples/respondents were tested
using instruments including validity tests and reliability tests. The data analysis technique used in this
study is a simple linear regression analysis method
The results showed that there was a significant relationship between the Effectiveness of the
Use of the Journal Application and the quality of financial reporting both in terms of financial data
security, speed and time of financial accountability reporting, accuracy of financial reporting, variety of
reports or financial reporting output, relevance of financial reporting systems.
Based on the results of research on the application of accounting information systems to the
quality of financial reports, it means that the use of accounting information systems helps the Olat
Maras Community Academy in providing quality financial information.