Siti, Nurhayati Nafsiah (2022) Faktor-Faktor Yang Mempengaruhi Penggunaan Informasi Akuntansi Pada UMKM (Survei Perusahaan Umkm Pdam Tirta Sejiran Setason Kab. Bangka Barat). Faktor-Faktor Yang Mempengaruhi Penggunaan Informasi Akuntansi Pada UMKM (Survei Perusahaan Umkm Pdam Tirta Sejiran Setason Kab. Bangka Barat).
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Abstract
In general, Micro, Small and Medium Enterprises, or commonly called MSMEs, are one of the economic activities carried out by the majority of citizens in Indonesia. One that is important for UMKM is the use of accounting information, in which researchers conduct surveys in the West Bangka PDAM TSS. The UMKM problem consists of a number of problems, especially in small businesses such as the error of goods sent, bureaucratic processes or slow payment in government, inappropriate prices, late arrival of goods, and competition that is not complex or unhealthy. Then it is proven that the use of accounting information for UMKM owners, especially in small businesses, is irrelevant or not timely, so that the PDAM has difficulty developing. The purpose of this research is to determine the effect of whether or not the last level of education, scale of business, length of business, educational background, and accounting knowledge of the use of accounting information at UMKM. The population in this study is that all owners and employees of UMKM are 55 permanent employees of UMKM. For the study sample because the population is less than 100 people, the sample is the same in a population of 55 permanent UMKM employees. The data collection used is using questionnaires to UMKM owners and employees. The data analyzed are validity, reliability, descriptive statistics, normality test, multicollinearity, heteroscedasticity, multiple linear regression analysis, coefficient of determination test, simultaneous test and partial test. The results showed that for the simultaneous test or jointly the five variables had a significant effect on the use of accounting information at UMKM. Whereas for partial or individual tests that the variables of the last level of education, scale of business, length of business, and educational background the results did not significantly influence the use of accounting information at UMKM, while for other variables namely accounting knowledge the results had a significant effect on the use of information accounting at UMKM. Keywords: Micro Small and Medium Enterprises (UMKM), Use of Accounting Information, Latest Education Level Business Scale, Business Length, Educational Background Accounting Knowledge.
| Item Type: | Article |
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| Subjects: | U Military Science > U Military Science (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 16 Jun 2022 15:53 |
| Last Modified: | 16 Jun 2022 15:53 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/11632 |
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