Study of Organizational Capabilities Implementation to Improve the Quality of Financial Reports of SMEs in Coastal Areas

DOI

10.2991/978-2-38476-565-2_5How to use a DOI?

Keywords

Accounting Information Systems; Coastal MSMEs; Financial Statement Quality; Organizational Capabilities; Resource-Based View (RBV)

Abstract

Empowering Micro, Small, and Medium Enterprises (MSMEs) in coastal areas is an effort to strengthen local economies. In this era of competition and technological advancement, it is important for MSMEs to improve their organizational capabilities, especially in the field of accounting, namely, the quality of financial statements. Quality financial statements support high-quality decision-making by MSME actors across both funding and other managerial aspects. This study aims to analyze the influence of business actors’ perceptions, accounting information systems, and accounting knowledge on the quality of financial statements in MSMEs in Bangetayu Village, Genuk District, Semarang. The method used in this study was a survey with data collection through questionnaires distributed to MSME owners and managers in Bangetayu, Semarang. The sample comprised 92 MSMEs, and the collected data were analyzed using SmartPLS4 to test the relationships between the independent variables (business owner perceptions, accounting information systems, and accounting knowledge) and the dependent variable (financial statement quality). Organizational capabilities, including accounting systems, accounting knowledge, and business perceptions, have been shown to significantly affect the quality of MSME financial statements. The results of this study support and are consistent with RBV theory.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Dian Indudewi
AU  - Aisyah Khurin In Jannah
AU  - Surjawati Surjawati
AU  - Amerti Irvin Widowati
AU  - Saifudin Saifudin
PY  - 2026
DA  - 2026/04/30
TI  - Study of Organizational Capabilities Implementation to Improve the Quality of Financial Reports of SMEs in Coastal Areas
BT  - Proceedings of the 2nd International Conference on Social Environment Diversity (ICOSEND 2025)
PB  - Atlantis Press
SP  - 26
EP  - 32
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-565-2_5
DO  - 10.2991/978-2-38476-565-2_5
ID  - Indudewi2026
ER  -