PENGARUH PENGGUNAAN E-WALLET TERHADAP EFISIENSI TRANSAKSI DAN KUALITAS LAPORAN KEUANGAN PADA UMKM DI KEC. TANAH JAWA, KAB. SIMALUNGUN

Abstract

ABSTRACT Putri Alawiyah Manurung, 71210313034, Title: The Influence of E-Wallet Usage on the Efficiency and Quality of Financial Reports in MSMEs in Tanah Jawa Regency, Simalungun Regency, Supervised by: Ramadona Simbolon, S.E, M.Si, Ph.D as Supervisor I and Sri Elviani, S.E, M.Si as Supervisor II. Skripsi : 2025 This study aims to analyze the effect of e-wallet usage on transaction efficiency and financial reporting quality in MSMEs in Tanah Jawa District, Simalungun Regency. Quantitative methods were used to collect and analyze data from MSMEs in the research area. The results showed that e-wallet usage has a positive and significant effect on transaction efficiency and financial reporting quality. Transaction efficiency is also proven to be an intervening variable that mediates the relationship between e-wallet usage and financial reporting quality. These findings imply that e-wallet adoption can improve operational efficiency and financial accountability of MSMEs, which ultimately contributes to improving the quality of financial reporting. Keywords : E-wallet, Transaction efficiency, Financial report quality, MSMEs