The current study aimed to describe the influence of financial literacy on financial inclusion that mediated by financial training. It focused on Micro, Small, and Medium Enterprises (MSMEs). Respondents in the study were 54 respondents that were taken from 119 MSMEs in Kupang city, Indonesia. The analysis applied path analysis technique. It was to determine the direct or indirect relationship with SPSS Version 20. Analysis results have shown that financial literacy has got a direct and significant impact on financial inclusion. Its contribution to financial training is 33%. In the other side, the contribution of financial literacy towards inclusion is 32%.  Furthermore, financial training has mediated the relationship between financial literacy and financial inclusion. The presentation is 11%. This phenomenon shows that in the future, it is necessary to increase the frequency of financial training for MSMEs actors in Kupang city, Indonesia. The training has to be conducted to increase financial inclusion in understanding the knowledge of the financial product. Since the current study only examined financial literacy, financial inclusion, and financial training, it is suggested that the future researches may examine other aspects such as transparency, accountability, and quality of financial statements.

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Latar belakang penelitian ini, masalah penyajian laporan keuangan yang harus dilaporkan tiap tahun sebagai dasar untuk pengambilan keputusan dan sebagai dasar pembayaran pajak kepada pemerintah, sehingga sangat membutuhkan bantuan penyajian laporan keuangan yang praktis. Alasan lain juga yang dihadapi adalah dimana mereka kurang memahami akuntansi sehingga pelaporan keuangan mereka harus menyewa jasa pihak-pihak yang mampu menyususn laporan keuangan dan butuh banyak waktu untuk menyelesaikannya..Metode yang digunankan dalam penelitian ini meliputi ; Rencana Kegiatan, Studi Explorasi, Pra Perancangan, Perancangan, Uji Fungsi Aplikasi, dan Kajian terhadap aplikasi yang dibuat.Hasil penelitian menunjukkan bahwa Usaha Ikan Bakar Liliba (L2B) dalam hal membuat Laporan Keuangan, setelah uji fungsi dan kajian terhadap Aplikasi yang dibuat mengalami kemudahan dalam hal ;Menyajikan Laporan Keuangan yang diperlukan.Laporan Keuangan yang dibutuhkan secara otomatis dihasilkan hanya dengan pemahaman cara in put data transaksi pada jurnal dalam aplikasi yang sudah dibuat.Penyajian Laporan Keuangan dapat disajikan secara cepat, tepat dan akurat bahkan bisa dilakukan penyajian laporan keuangan secara harian.Dari hasil penelitian tersebut, maka disarankan ;Agar Aplikasi ini dapat dikembangkan, jika pengembangan sistem apliaksi dibutuhkan, maka dapat dilakukan.Untuk dapat digunakan dengan lebih baik maka sebaiknya pahami cara in put melalui pelatihan dengan baik.

The current research, entitled "Comparison of the Quality of Information on Financial Statements for Small and Micro Medium Enterprises Before and After Using the Accounting Information System in Kupang City". The main problem formulation of this research is whether there is a difference in the quality of financial report information for small and medium enterprises before and after using the information system. Accounting in Kupang City"?. Meanwhile, the purpose of this study was to determine the differences in the quality of financial statement information for small and medium enterprises before and after using the accounting information system in Kupang City. The Data Analysis Technique method used first tested the research instrument (validity) and the normality test then the parametric statistical t-test (dependent sample test) using the SPSS 16 application. The results showed that the Shapiro Wilk normality test showed that the sig value of Shapiro Wilk before the Accounting Information System was 0.006 and after using the Accounting Information System it was 0.018 where> 0.005, which means that the two data were normally distributed and could be continued with paired samples test. The results of the Paired Sample Test show the Sig value. (2tailed) of 0.000> 0.05, this shows that there is a significant difference in the quality of the financial statements of small and medium-sized businesses before and after using the Accounting Information System in Kupang City. The Small and Medium Enterprises in Kupang City can be applied to other Small and Micro Medium Enterprises in Kupang City. The results of this study are also in line with previous research on the application of accounting information systems.