The Influence of Accounting Understanding and Human Resource Competence on the Quality of Msmes Financial Reports in Banyumas Regency

The purpose of this study is to ascertain the impact of human resource competency and accounting knowledge on the caliber of financial reports produced by Micro, Small, and Medium-Sized Enterprises (MSMEs) in the Banyumas Regency. The research employed a survey strategy in conjunction with a descriptive method. Data collection techniques were carried out through distributing questionnaires. Multiple regression modeling in SPSS version 23 is employed to analyze the data. Accounting knowledge was found to have no bearing on the quality of financial reports prepared by MSMEs, while human resource competence was found to have a positive and statistically significant impact.Keywords: Accounting Understanding; Entrepreneurship; Financial Statements; Human Resources; Micro, Small and Medium Enterprises (MSMEs)