Analysis of Factors Influencing the Preparation of Financial Statements on Micro, Small and Medium Enterprises in Pangkalpinang City

Some UMKM actors routinely prepare correct financial reports based on applicable accounting standards, for various reasons including the long-standing business activities, company assets, marketing areas, customers, fairly high asset turnover, and already have human resources or employees who know how to prepare financial reports in accordance with SAK. The type of research that the author uses is a type of qualitative research - empirical. The results of the study show that the factors that influence the preparation of financial reports for UMKM businesses in the city of Pangkalpinang include the provision of information and socialization, educational background, educational level and length of business is one of the factors that influence the process of preparing financial reports.