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Khadijah Khadijah
Universitas Ibnusina
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Pengaruh Skala Usaha, Pendapatan Usaha, dan Pelatihan Akuntansi terhadap Penggunaan Informasi Akuntansi pada Usaha Mikro, Kecil, dan Menengah Bidang Kuliner di Batam Annisa Annisa; Nur Isra Laili; Ferdila Ferdila; Maya Richmayati; Khadijah Khadijah
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11452

Abstract

Penelitian ini menyelidiki dampak skala usaha, pendapatan, serta pelatihan akuntansi terhadap penggunaan informasi akuntansi pada UMKM dalam sektor kuliner di Batam. Dengan menerapkan pendekatan kuantitatif, penelitian ini memperoleh data melalui survei kuesioner yang disebarkan kepada 93 pemilik UMKM. Pengolahan data yang lebih mendalam dilakukan dengan menerapkan teknik regresi linier berganda, di mana perangkat lunak SPSS berperan sebagai instrumen analisis utama. Temuan penelitian mengungkapkan bahwa penggunaan informasi akuntansi secara signifikan terpengaruh oleh skala usaha, pendapatan, dan pelatihan akuntansi. Khususnya, skala usaha serta pelatihan akuntansi menunjukkan hubungan positif yang erat, sementara pendapatan memberikan efek yang relatif lebih kecil. Hasil ini menggaris bawahi pentingnya atribut intrinsik perusahaan dan pembelajaran akuntansi dalam memotivasi usaha kecil serta menengah untuk meningkatkan penggunaan informasi akuntansi mereka.
PENGARUH KUALITAS PELAPORAN KEUANGAN, JATUH TEMPO UTANG, DAN KUALITAS LABA AKUNTANSI TERHADAP EFISIENSI INVESTASI PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Rinda Nurfita; Ferdila Ferdila; Baru Harahap; Andi Auliya Ramadhany; Khadijah Khadijah
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11472

Abstract

This study looks at how financial reporting quality, the length of time companies take to repay their debts, and the reliability of their earnings reports affect how efficiently they make investments in transportation and logistics firms listed on the Indonesia Stock Exchange from 2020 to 2024. The study looks at how a company's internal financial data and the way it manages its debt affect how well its investment decisions work. The goal of this research is to look at how these variables affect investment efficiency, both on their own and when considered together. A quantitative method was used, which involved multiple linear regression analysis, based on financial statement data gathered through documentation methods. The findings indicate that higher quality in financial reporting is linked to lower investment efficiency, and longer debt maturity also has a negative impact. However, the quality of accounting earnings does not have a meaningful effect on investment efficiency. At the same time, the three variables have a big impact on how efficiently investments work. The results show that even though these factors help explain how efficiently investments are made, a big part of the efficiency is still affected by other things not included in the model. This means future research should look into more financial and non-financial factors as well.
Co-Authors Andi Auliya Ramadhany Annisa Annisa Baru Harahap Ferdila Ferdila Ferdila Ferdila Maya Richmayati Nur Isra Laili Rinda Nurfita