Analysis of the effectiveness and efficiency of preparing financial reports based on digitalization

The use of digitalization-based financial reports has been used by business actors in Pamekasan Regency. Even though it is implemented, not everyone can apply it due to several factors that become obstacles. Preparing financial reports is an urgent problem apart from other problems. The aim of this research is to measure the level of effectiveness and efficiency of the use and application of digitalization-based financial reports in the preparation of financial reports. The method used in this research is quantitative descriptive which is measured using the SPSS statistical analysis tool. The population and sample in this research are cooperatives developed using a porpusive sampling technique. The results of the research show that there is a positive and significant influence, both partially and simultaneously, between the effectiveness and efficiency variables on the preparation of digitalization-based financial reports with the influence being dominated by the efficiency variable