Effectiveness of Financial Report Preparation Training in Improving Accountant Competence and Its Impact on Financial Report Quality

Background: MSMEs are crucial for economic growth and employment in Indonesia, but many face challenges like competition and weak financial management. Limited accounting knowledge leads to poor record-keeping and difficulty preparing financial reports, making effective decision-making harder. Adopting proper accounting practices is essential for improving business performance and sustainability. Objective: This study investigates the effect of financial report preparation training on MSME compe