Accounting information allows management to implement strategies and operational activities which are necessary to achieve the objectives of the organization as a whole, including on Small and Medium Enterprises (SMEs). Many SMEs have difficulty in understanding the accounting information well, whereas the accounting information plays an important role in creating the flow of financial information to support sur- vival or going concern of the SMEs. This study has two objectives. First, to determine the effect of knowledge of accounting, business scale, business experience, and types of businesses on the use of accounting information with the environmental uncertainty as a moderating variable on SMEs in Surabaya and Sidoarjo, second, to determine the effect of the use of accounting information on the performance of SMEs. The result shows that knowledge of accounting, business scale, and business experience affect the use of accounting information. However, the variable of type of business does not affect the use of accounting information. The result of hierarchical regression analysis shows that the variable of environmental uncertainty strengthens the efffect of the variables of knowledge of accounting, business experience, and type of business on the use of accounting information. However, the environmental uncertainty does not strengthen the effect of business scale on the use of accounting information. The test result also shows that the use of accounting information can improve the performance of SMEs.

This research is motivated by the living conditions of smallholder forestry land in Kawedegan, Balonggebang, Gondang District, Nganjuk that besides the level of education is low, and also they do not have a fixed income. Perhutani land peasant farming sweet potatoes and crops. The objective of this study is to find out a model of skills training in an integrated effort as empowering farming communities in developing entrepreneurship skills. The approach used in the study is an action research. Research model of integrated business skills training for farmers as community empowerment are implemented through two forms of activity in two years. In the first year, the researchers conducted a qualitative exploration, and in the second year it will be proceed by doing experimental design. This paper focuses on the discussion of exploratory study with exploring and collecting information about the needs of development, specifically in the context of economic development in dusun kawedegan which are still dominated by the agricultural sector. Villagers in Kawedegan hope that the function and role of microfinance institutions is a venture capital provider.

This research is motivated by the condition of the life of the farmer community of Perhutani farmers in Kawedegan Hamlet, Balonggebang Village, Gondang Sub district, Nganjuk Regency which beside the low level of education, also do not have permanent livelihood. Farmers of Perhutani farmers cultivate sweet potatoes and crops. Sweet potato is a healthy food for people with Diabetes Mellitus (DM). This study aims to find a model of integrated business skills training as an effort to empower farmers in developing entrepreneurship skills. The approach used in research is Research and Development.