FACTORS THAT INFLUENCE THE QUALITY OF COOPERATIVE FINANCIAL REPORTS IN OGAN KOMERING ILIR REGENCY, INDONESIA

Mutiara Maimunah

doi:10.17261/Pressacademia.2025.1965

FACTORS THAT INFLUENCE THE QUALITY OF COOPERATIVE FINANCIAL REPORTS IN OGAN KOMERING ILIR REGENCY, INDONESIA

Abstract

Purpose- The factor that can encourage cooperatives to become better is good quality financial reports. The quality of financial reports is the extent to which the financial reports presented show correct and honest information. The quality of financial reports is useful as a basis for making economic decisions for interested parties. This research aims to determine the influence of education level, understanding of accounting, internal control systems, coaching methods, and information technology on the quality of cooperative financial reports in Ogan Komering Ilir Regency, South Sumatra. Methodology- This type of research is quantitative research. Data obtained through a survey of the Management and Management of the Maju Jaya Cooperative, Mekar Abadi Mandiri Cooperative, Sido Makmur Cooperative, Tanjung Gading Cooperative, and Senuling Jaya Cooperative. The data analysis techniques used are Validity Test, Reliability Test, Multiple Linear Regression Test and Hypothesis Test. Findings- The results of the research show that the level of education, understanding of accounting, use of information technology, internal control structure, and cooperative management influence the quality of cooperative financial reports in OKI Regency. Conclusion- Based on the results of analysis and testing regarding the influence of education level, understanding of accounting, use of information technology, internal control, and cooperative management on the quality of cooperative financial reports in OKI district, it can be concluded that all the factors mentioned above have positive effects on the quality of cooperative financial reports.

Keywords

References

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Details

Primary Language

English

Subjects

Finance, Finance and Investment (Other), Business Administration, Business Systems in Context (Other)

Journal Section

Research Article

Authors

Mutiara Maimunah
0009-0003-7699-542X
Indonesia

Publication Date

July 30, 2025

Submission Date

January 6, 2025

Acceptance Date

May 5, 2025

Published in Issue

Year 2025 Volume: 12 Number: 1

DOI

https://doi.org/10.17261/Pressacademia.2025.1965

IZ

https://izlik.org/JA45JZ25FY

Cite

RIS / Bibtex

APA

Maimunah, M. (2025). FACTORS THAT INFLUENCE THE QUALITY OF COOPERATIVE FINANCIAL REPORTS IN OGAN KOMERING ILIR REGENCY, INDONESIA. Journal of Economics Finance and Accounting, 12(1), 30-40. https://doi.org/10.17261/Pressacademia.2025.1965

AMA

1.Maimunah M. FACTORS THAT INFLUENCE THE QUALITY OF COOPERATIVE FINANCIAL REPORTS IN OGAN KOMERING ILIR REGENCY, INDONESIA. JEFA. 2025;12(1):30-40. doi:10.17261/Pressacademia.2025.1965

Chicago

Maimunah, Mutiara. 2025. “FACTORS THAT INFLUENCE THE QUALITY OF COOPERATIVE FINANCIAL REPORTS IN OGAN KOMERING ILIR REGENCY, INDONESIA”. Journal of Economics Finance and Accounting 12 (1): 30-40. https://doi.org/10.17261/Pressacademia.2025.1965.

EndNote

Maimunah M (July 1, 2025) FACTORS THAT INFLUENCE THE QUALITY OF COOPERATIVE FINANCIAL REPORTS IN OGAN KOMERING ILIR REGENCY, INDONESIA. Journal of Economics Finance and Accounting 12 1 30–40.

IEEE

[1]M. Maimunah, “FACTORS THAT INFLUENCE THE QUALITY OF COOPERATIVE FINANCIAL REPORTS IN OGAN KOMERING ILIR REGENCY, INDONESIA”, JEFA, vol. 12, no. 1, pp. 30–40, July 2025, doi: 10.17261/Pressacademia.2025.1965.

ISNAD

Maimunah, Mutiara. “FACTORS THAT INFLUENCE THE QUALITY OF COOPERATIVE FINANCIAL REPORTS IN OGAN KOMERING ILIR REGENCY, INDONESIA”. Journal of Economics Finance and Accounting 12/1 (July 1, 2025): 30-40. https://doi.org/10.17261/Pressacademia.2025.1965.

JAMA

1.Maimunah M. FACTORS THAT INFLUENCE THE QUALITY OF COOPERATIVE FINANCIAL REPORTS IN OGAN KOMERING ILIR REGENCY, INDONESIA. JEFA. 2025;12:30–40.

MLA

Maimunah, Mutiara. “FACTORS THAT INFLUENCE THE QUALITY OF COOPERATIVE FINANCIAL REPORTS IN OGAN KOMERING ILIR REGENCY, INDONESIA”. Journal of Economics Finance and Accounting, vol. 12, no. 1, July 2025, pp. 30-40, doi:10.17261/Pressacademia.2025.1965.

Vancouver

1.Mutiara Maimunah. FACTORS THAT INFLUENCE THE QUALITY OF COOPERATIVE FINANCIAL REPORTS IN OGAN KOMERING ILIR REGENCY, INDONESIA. JEFA. 2025 Jul. 1;12(1):30-4. doi:10.17261/Pressacademia.2025.1965