Financial Statements of Micro, Small and Medium Enterprises Based on the Concept of an Economic Entity

I Made Saraa, Komang Adi Kurniawan Saputra, I Wayan Kartika Jaya Utama

Abstract

This study aims to determine the relationship between human resource competence influencing micro, small and medium enterprises (MSME) financial management based on the concept of economic entity employed in knowledge management. The research location was conducted in Buleleng Regency with a total sample of 100 active MSMEs engaged in the trade sector. The sampling technique uses a census. Furthermore, the data were analyzed using multiple regression techniques, namely moderated regression analysis. The results showed that human resource competence affected MSME financial reporting based on the economic entity concept. Knowledge management was stated to moderate the relationship between human resource competence and financial reporting based on the economic entity concept.

 

 

Keywords: financial reports, economic entity concept, knowledge management, human resource competencies

 

 

 


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