ABSTRAK
Imah Rosidah (65160076), Pengaruh Sistem Akuntansi, Aplikasi (Software)
Akuntansi, Guna Meningkatkan Kualitas Laporan Keuangan Pada Usaha
Mikro Kecil dan Menengah (UMKM) Kampoeng Rajut Binong Jati Bandung
Tujuan penelitian ini adalah untuk mengetahui gambaran tanggapan responden
mengenai Sistem Akuntansi dan penerapan software Akuntansi serta pengaruhnya
terhadap kualitas Laporan Keuangan di Kampoeng Rajut Binong Jati. Penelitian
ini menggunakan metode penelitian kuantitatif. Teknik pengumpulan data berupa
observasi, wawancara, kuesioner dan studi pustaka. Hasil penelitian menunjukkan
bahwa secara parsial, Sistem Akuntansi berpengaruh positif dan signifikan
terhadap kualitas Laporan Keuangan dan aplikasi (software) Akuntansi secara
parsial berpengaruh positif dan signifikan. Secara simultan Sistem Akuntansi dan
aplikasi (software) Akuntansi berpengaruh terhadap kualitas Laporan Keuangan.

ABSTRACT
Imah Rosidah (65160076), The Influence of Accounting Systems, Accounting
Software Applications, To Improve the Quality of Financial Statements at
SMEs Kampoeng Rajut Binong Jati Bandung
The purpose of this study was to determine the description of respondents'
responses regarding the Accounting System and the application of Accounting
software and its effect on the quality of Financial Statements in Kampoeng Rajut
Binong Jati. This research uses quantitative research methods. Data collection
techniques such as observation, interviews, questionnaires and literature study.
The results showed that partially, the Accounting System had a positive and
significant effect on the quality of the Financial Statements and Accounting
software application partially had a positive and significant effect. Simultaneously
Accounting System and Accounting software affect the quality of Financial
Statements