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

Abstract

<p>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.</p><p>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.</p><p>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.</p><p>Kata Kunci : Jenjang Pendidikan, Skala Usaha, Pengetahuan Akuntansi, Pemanfaatan Sistem Informasi Akuntansi Manajemen, UMKM</p><p align="center"><strong>Abstract</strong><strong></strong></p><p><em>This study aimed to determine the factors that influenced the use of management accounting information systems on Micro Small Medium Enterprises</em><em> (</em><em>M</em><em>SM</em><em>Es</em><em>/UMKM) </em><em>in Kendal Regency.</em></p><p><em>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.</em></p><p><em>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.</em></p><p><em>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.</em></p><em>Keywords: Educational Level, Business Scale, Accounting Knowledge, Utilization of Management Accounting Information Systems, UMKM</em>

The Effect of Accounting Knowledge and Education Level on MSME Performance with the Application of Accounting Information Systems and Understanding of SAK EMKM as Intervening Variables

“…As a consequence, the findings of this study are consistent with previous studies (Zakiah, 2020). The findings of this study, however, may potentially undermine other studies by (Sovia, 2022) and (Karsiati & Maskudi, 2022) that claim that accounting expertise influences MSMEs' performance indirectly via the use of an accounting information system. (Darmasari & Wahyuni, 2020;Muslihah Rositasari et al, 2022;Purnomo & Adyaksana, 2021).…”

“…20 Accounting knowledge contains knowledge about steps that can help when doing tasks. The purpose of this accounting knowledge is to organize the recording of more structured financial reports using an accounting information system (Karsiati & Maskudi, 2022). But according to (Zakiah, 2020), the fact that many MSME players still do not comprehend accounting science means that accounting knowledge has little impact on how accounting information systems are used to MSME performance.…”