Pengaruh Pengalaman Usaha Dan Penggunaan Informasi Akuntansi Pelaku Usaha Mikro Kecil Menengah Terhadap Keberhasilan Usaha

Abstract

Accounting information has an important role to achieve business success, as well as for small businesses.This research examines the effect of businessexperience and accounting information system used toward business success with age of business as control variable. The population of this research aresmall and medium enterprises (SMEs) in creative industries sector operated in Yogyakarta district. Based on purposive sampling method, total sample ofthis research is 200 SMEs. Statistical tool utilized to test the hypothesis in this study is path analysis using structural equation modelling (SEM). The test resultshows that business experience and accounting information have positive and significant effect to the success of SMEs.

Analisis Faktor-Faktor Yang Mempengaruhi Penggunaan Informasi Akuntansi Pelaku UMKM

“…Sedangkan apabila dilihat dari pemakaiannya, akuntansi diartikan sebagai suatu disiplin yang memiliki efisiensi dalam menjalankan dan mengevaluasi berbagai aktivitas atas informasi yang dihasilkan. Menurut Priliandani, Pradnyanitasari, & Kurniawan (2020) keputusan ekonomi yang diambil sangat dipengaruhi oleh informasi akuntansi karena informasi akuntansi berisi informasi kuantitatif yang berasal dari suatu entitas ekonomi. Dalam hal ini penggunaan informasi akuntansi memiliki arti sebagai cara untuk menggunakan informasi akuntansi yang memiliki manfaat dalam pengambilan keputusan bisnis.…”

“…Penelitian ini mendapatkan hasil yang sesuai dengan yang menyebutkan bahwa pengetahuan akuntansi berpengaruh positif signifikan terhadap penggunaan informasi akuntansi. Serta sesuai dengan penelitian Priliandani, Pradnyanitasari, & Kurniawan (2020) dan Umami, Kaukab, & Romandhon (2020) yang menunjukkan bahwa penggunaan informasi akuntansi secara positif dipengaruhi oleh pengetahuan akuntansi.…”

The Performance Of Employees Of Banks With Work Motivation as Moderator

“…The first hypothesis states that the effectiveness of the accounting information system has a positive effect on employee performance. Based on the analysis result can be seen that the value of P-Value 0.031 is smaller than 0.05, this means that H1 is accepted that the effectiveness of the system of information accounting impact positively on the performance of employees (Priliandani et al, 2020;Suardhika et al, 2012;Suardikha, 2013). Accounting Information System is a collection of information about finances are derived from the activities of collecting processing of transactions that relate to finance The system huh ng both regarded as fax tor important in the achievement of the performance, which is great especially in the process of making the decision (Bowrin, 2004;Dong et al, 2017).…”

The Effect of Accounting Knowledge, Business Scale, Age of Business and Organizational Culture on the Use of Accounting Information of UMKM with Moderate Environmental Uncertainty

“…Business scale is a measure that can determine the size of a business which can be assessed from the number of employees, income, and assets owned by the company according to (Firdarini, 2020). According to (Anisykurlillah et al, 2019) The scale of the business is very identical to the size of the business based on the size of the business as determined in Law no.…”

“…Economic actors engaged in the MSME sector are seen as very flexible and able to adapt to various changes in the business climate that occur. MSMEs are one way to reduce poverty and unemployment (Firdarini, 2020). This contribution will be even better if the various problems still faced by MSMEs can be overcome.…”