Analisis Persepsi Kemanfaatan, Persepsi Kemudahan, dan Pengetahuan Akuntansi Terhadap Minat Menyusun Laporan Keuangan Pada UMKM di Kecamatan Binjai Timur

ABSTRACT
This study aims to analyze how the perception of usefulness, perceived convenience,
and knowledge of accounting on the interest preparing financial reports on MSMEs
in East Binjai District. Respondents used in this study as many as 20 businesses
that fall into the category of SMEs. This type of research is a qualitative descriptive
study. The results of this study indicate that the perception of MSME actors on the
usefulness of financial reports is quite good, the perception of MSME actors on the
ease of preparing financial reports is quite low because the educational
background of MSME actors is not from economics or accounting and is in line
with the third variable. In this study, the accounting knowledge possessed by MSME
actors is quite low. The perception of MSME actors to prepare financial reports is
quite high due to the knowledge of MSME actors regarding the benefits of financial
reports that can develop and advance their business.
Keywords: Perceived, Usefullness, Ease of Use, Accounting, Financial