Pengaruh Pengetahuan Akuntansi, Pengalaman Usaha Dan Skala Usaha Terhadap Penggunaan Informasi Akuntansi Pada Pelaku UMKM

This study aims to obtain evidence on the impact of accounting knowledge, business experience, and business scale on the utilization of accounting information among SME (Small and Medium-sized Enterprises) operators in the East Telukjambe District. The research focus is on micro-scale enterprises in the East Telukjambe area, Karawang Regency. Employing the Slovin formula, 77 participants were selected as the sample. Data collection was conducted through questionnaire distribution to respondents. The research findings indicate that accounting literacy and business tenure significantly influence the use of accounting information, whereas business size does not demonstrate a significant effect on the application of such accounting data.

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Publication Details

Journal
Journal of Economic Bussines and Accounting (COSTING)
Published
2024-08-01
DOI
https://doi.org/10.31539/costing.v7i5.11695
Citations
1
Primary Topic
Financial Literacy and Behavior
Type
article
Field-Weighted Citation Impact
0.95
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article

Pengaruh Pengetahuan Akuntansi, Pengalaman Usaha Dan Skala Usaha Terhadap Penggunaan Informasi Akuntansi Pada Pelaku UMKM

Siti Dian Astuti, Rohma Septiawati, Ade Trisyanto
1 citations
Journal of Economic Bussines and Accounting (COSTING)
Financial Literacy and Behavior
0.95
article

Pengaruh Pengetahuan Akuntansi, Pengalaman Usaha Dan Skala Usaha Terhadap Penggunaan Informasi Akuntansi Pada Pelaku UMKM

Siti Dian Astuti, Rohma Septiawati, Ade Trisyanto
article en
1 citations

Abstract

This study aims to obtain evidence on the impact of accounting knowledge, business experience, and business scale on the utilization of accounting information among SME (Small and Medium-sized Enterprises) operators in the East Telukjambe District. The research focus is on micro-scale enterprises in the East Telukjambe area, Karawang Regency. Employing the Slovin formula, 77 participants were selected as the sample. Data collection was conducted through questionnaire distribution to respondents. The research findings indicate that accounting literacy and business tenure significantly influence the use of accounting information, whereas business size does not demonstrate a significant effect on the application of such accounting data.

Journal of Economic Bussines and Accounting (COSTING)Vol. 7(4)
Mercu Buana University (ID)
Quality Education
Openalex Percentile: Top 21%
Financial Literacy and Behavior
0.95
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