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All Journal Journal of Management, Economic, and Accounting
Ayi Jamaludin Aziz
Universitas Djuanda Bogor
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect Of Accounting Knowledge, Accounting Training, And Business Experience On The Use Of Accounting Information Among Msmes In Cibinong District Bogor Regency Nisrina Nur Afifah; Susy Hambani; Ayi Jamaludin Aziz
Journal of Management, Economic, and Accounting Vol. 5 No. 4 (2026): Oktober
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i4.1792

Abstract

The purpose of this study is to determine the effect of accounting knowledge, accounting training, and business experience on the use of accounting information among MSMEs. The research was conducted in Tengah Urban Village, Cibinong District, Bogor Regency. This study employed a quantitative method using primary data collected through questionnaires distributed to 100 respondents. The sample size was determined using the Slovin formula with a simple random sampling technique. Data were analyzed using the Structural Equation Modeling-Partial Least Squares (PLS-SEM) approach with the support of SmartPLS 4 software. The findings indicate that accounting knowledge and business experience have an effect on the use of accounting information, while accounting training does not have an effect on the use of accounting information. This study is expected to provide insights for MSME owners in improving the use of accounting information as a basis for business decision-making and to serve as a reference for future research.
Co-Authors Hambani, Susy Nisrina Nur Afifah