The Effect Of Accounting Understanding, Accounting Information Systems, And Sak Emkm Socialization On The Financial Reporting Quality Of Coffee Shop Msmes In Manado

This study examines the effects of accounting understanding, accounting information systems (AIS), and socialization of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) on the financial reporting quality of coffee shop MSMEs in Manado, Indonesia. A quantitative associative approach was used, with questionnaire data collected from 50 owners or managers selected through purposive sampling. The data were analyzed using multiple linear regression, partial t-tests, a simultaneous F-test, and the coefficient of determination. The regression results indicate that accounting understanding does not have a statistically significant partial effect on financial reporting quality (B = −0.067, p = 0.652), while AIS has a positive and significant effect (B = 0.334, p < 0.001). SAK EMKM socialization is not statistically significant (B = 0.067, p = 0.582). However, the three predictors are jointly significant (F = 5.980, p = 0.002). The model reports R² = 0.281 and adjusted R² = 0.234, indicating that the predictors explain 28.1% of the observed variance before adjustment. The findings emphasize the practical importance of usable accounting systems and suggest that knowledge and socialization initiatives need to be accompanied by consistent implementation and support.