Analisis Faktor-Faktor Yang Mempengaruhi  Penggunaan Informasi Akuntansi Pada Umkm  Kota Batam

Efriyenty, Dian

doi:10.24123/jbt.v4i1.2814

Cited by 23 publications

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“…Sejalan dengan penelitian yang telah dilakukan oleh Susilawati, Yuliati, & Khotmi (2017) menyatakan bahwa jenjang pendidikan berpengaruh positif dan signifikan terhadap pemanfaatan informasi akuntansi manajemen. Pernyataan tersebut didukung oleh penelitian (Efriyenty, 2020). Berbeda dengan penelitian Listiorini & Ika (2018), Pramesti, Kepramareni, & Juliatmika (2019), dan Johan & Akbar (2020) yang menyatakan bahwa jenjang pendidikan berpengaruh positif dan signifikan terhadap pemanfaatan informasi akuntansi manajemen.…”

Section: Tinjauan Pustaka 1) Keterkaitan Jenjang Pendidikan Formal De...unclassified

“…Jenjang pendidikan ini memiliki tujuan agar pelaku UMKM bisa mengetahui lebih banyak tentang akuntansi sesuai dengan jenjang pendidikannya. Hasil penelitian ini didukung oleh Susilawati, Yuliati & Khotmi (2017) dan Efriyenty (2020) menunjukkan bahwa variabel jenjang pendidikan berpengaruh positif dan signifikan terhadap pemanfaatan informasi akuntansi manajemen.…”

Section: ) Pembahasan A) Pengaruh Jenjang Pendidikan Terhadap Pemanfa...unclassified

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Faktor-Faktor Yang Mempengaruhi Pemanfaatan Sistem Informasi Akuntansi Manajemen Pada UMKM Di Kabupaten Kendal

Karsiati

Maskudi

2022

Jurnal Ilmiah-Serat Acitya

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Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi pemanfaatan sistem informasi akuntansi manajemen pada UMKM di Kabupaten Kendal. Populasi dalam penelitian ini adalah UMKM Kabupaten sebanyak 4.957 UMKM Kabupaten Kendal. Adapun sampel dalam penelitian ini sebanyak 100 responden sebagai pengelola UMKM.Model kerangka teori yang telah dibuat menunjukkan adanya variabel intervening, yaitu untuk menguji hipotesis yang telah diajukan, analisis regresi berganda digunakan bersama-sama dengan model intervening (mediasi). Gozali (2009) menjelaskan, path analysis (analisa jalur) digunakan untuk menguji pengaruh variabel intervening.Hasil penelitian ini adalah jenjang pendidikan berpengaruh positif dan signifikan terhadap penggunaan sistem informasi akuntansi manajemen pada UMKM Kabupaten Kendal. Skala usaha berpengaruh positif dan signifikan terhadap penggunaan sistem informasi akuntansi manajemen pada UMKM Kabupaten Kendal. Pengetahuan akuntansi berpengaruh positif dan signifikan terhadap pemanfaatan informasi akuntansi manajemen pada UMKM Kabupaten Kendal.Kata Kunci : Jenjang Pendidikan, Skala Usaha, Pengetahuan Akuntansi, Pemanfaatan Sistem Informasi Akuntansi Manajemen, UMKMAbstractThis study aimed to determine the factors that influenced the use of management accounting information systems on Micro Small Medium Enterprises (MSMEs/UMKM) in Kendal Regency.The population in this study was the Regency UMKM as many as 4,957 UMKM Kendal Regency. The sample in this study was 100 respondents as MSME managers.The theoretical framework model that has been created shows the existence of intervening variables, namely to test the proposed hypothesis, multiple regression analysis is used together with the intervening model (mediation). Gozali (2009) explains that path analysis is used to test the effect of intervening variables.The results of this study were the level of education had a positive and significant effect on the use of management accounting information systems in SMEs in Kendal Regency. Business scale had a positive and significant effect on the use of management accounting information systems in SMEs in Kendal Regency. Accounting knowledge had a positive and significant effect on the utilization of management accounting information on SMEs in Kendal Regency.Keywords: Educational Level, Business Scale, Accounting Knowledge, Utilization of Management Accounting Information Systems, UMKM

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Section: Tinjauan Pustaka 1) Keterkaitan Jenjang Pendidikan Formal De...unclassified

Section: ) Pembahasan A) Pengaruh Jenjang Pendidikan Terhadap Pemanfa...unclassified

Faktor-Faktor Yang Mempengaruhi Pemanfaatan Sistem Informasi Akuntansi Manajemen Pada UMKM Di Kabupaten Kendal

Karsiati

Maskudi

2022

Jurnal Ilmiah-Serat Acitya

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“…This is because accounting education is thought to have the potential to improve MSME players' perceptions of financial management. Accounting education has an impact on how accounting data is used [1].…”

Section: Discussionmentioning

confidence: 99%

“…Generally, the problem is not in the lack of income, but in the wrong habits of managing finances. Various kinds of other limitations faced by MSMEs ranging from educational backgrounds that do not know accounting or recording procedures, insufficient funds to hire accountants or buy accounting software to facilitate the implementation of accounting bookkeeping [1]. Furthermore, efforts to develop MSME firms confront a number of challenges, including a lack of education, a lack of understanding of information technology, the size of the business, and the lack of financial reporting reliability in the MSME entrepreneur environment.…”

Section: Introductionmentioning

confidence: 99%

Analysis of the use of Accounting Information in Micro, Small and Medium Enterprises (MSMEs) Salt Farmers in the Coastal Area of Rembang Regency

Rikah¹

2021

Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Mag

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In contrast to social-emotional communication, the amount of information exchanged has a gap. Based on these findings, we recommend that future studies formulate specific guidelines for pharmacists for treating patients with chronic disease with a short duration. The rapid development of science and technology has various impacts on various aspects, effects to the competition in the business world is becoming tougher. Accounting information can help MSMEs in making economic decisions for the achievement and sustainability of the business. Rembang Regency has a large number and area of smallholder salt farming in the coastal area which has the potential to be developed. This study aims to analyze accounting information on salt farmers MSMEs in the coastal area of Rembang Regency. The education, accounting training, company age, and information technology of the firm owner will all be considered in the analysis of accounting information utilization. This study uses a quantitative approach with descriptive investigation. A questionnaire was used to collect data. Purposive sampling was used with a total sample of 100 salt farmers MSMEs, and the data was analyzed using multiple linear regression with the SPSS program. The findings revealed that the majority of salt farmer MSMEs utilized accounting data in their operations. According to the findings, business owners, accounting training, and information technology all have an impact on the usage of accounting data.

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“…As a result, they cannot understand and analyze business performance so they are unable to make appropriate decisions (Kurniawati et al, 2012). Many SMEs actors have not made accounting records in their businesses, even though accounting records can produce information for decision-making and improve business management (Efriyenty, 2020;Yuliati & Khotmi, 2017). SME actors already know to account; therefore, they should be able to manage finances and utilize accounting information for business decisionmaking.…”

Section: Introductionmentioning

confidence: 99%

Mental Accounting and Business Decision-Making within SMEs: A Covid-19 Pandemic Phenomenon

Puspita

Wardani

2022

jasf

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This study aims to analyze the mental accounting of SME actors in business decision-making in the midst of the Covid-19 pandemic. The objects of this study are the SMEs in Salatiga City. The data collection technique uses accidental sampling with the SME respondents who were willing to be interviewed during the research. The study employs a questionnaire from 100 respondents. This study is mixed-method research. The quantitative approach is to process the accounting information owned by SME actors in business decision-making and detect mental accounting when dealing with the COVID-19 pandemic. The qualitative approach is interviewing SME actors. The results show a mental accounting in terms of the separation of business finances and personal finances. Most SMEs actors allocate income to certain necessities. The recording of transactions has been done even though the records are limited to certain records. The income and costs incurred were separated for the business. The SMEs actors already have business decisions in the income cycle, expenditure cycle, production cycle, HR management cycle, and payroll and funding cycle decisions. In making these decisions, SME actors rely more on unwritten accounting information such as market price estimates, estimated cost of goods sold, estimated production costs, owners' memories of the amount of inventory they have, as well as direct physical inspection of inventories to make good business decisions. The main contribution of this research demonstrates that the Covid-19 pandemic has shaped new behavior relating to business decision-making by the separation of business and personal finances.

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Analisis Faktor-Faktor Yang Mempengaruhi Penggunaan Informasi Akuntansi Pada Umkm Kota Batam

Cited by 23 publications

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Faktor-Faktor Yang Mempengaruhi Pemanfaatan Sistem Informasi Akuntansi Manajemen Pada UMKM Di Kabupaten Kendal

Faktor-Faktor Yang Mempengaruhi Pemanfaatan Sistem Informasi Akuntansi Manajemen Pada UMKM Di Kabupaten Kendal

Analysis of the use of Accounting Information in Micro, Small and Medium Enterprises (MSMEs) Salt Farmers in the Coastal Area of Rembang Regency

Mental Accounting and Business Decision-Making within SMEs: A Covid-19 Pandemic Phenomenon

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