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Efriyenty, Dian
Universitas Putera Batam
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Pengaruh Pelatihan Akuntansi, Pendidikan Pemilik dan Umur Usaha terhadap Penggunaan Informasi Akuntansi pada UMKM Jessica Tan; Dian Efriyenty
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1535

Abstract

Business development entails making numerous decisions. Every business decision is of course based on careful considerations, one of which is accounting information. By using appropriate accounting information, it will help business actors make it easier to make business strategies and decisions so as to support development and sustainable business. This research aims to ascertain the impact of accounting training, owner education, and business age on the use of accounting information. This research employs a quantitative methodology. The sample population for this study consisted of 81,575 MSMEs who were officially registered at the Batam City Cooperatives and Micro, Small and Medium Enterprises Department. The study's sample consisted of 100 MSMEs, determined using the Slovin formulation and drawn using a simple random sampling procedure.The t-test revealed that accounting training, owner education, and firm age all had a statistically significant impact on the use of accounting information. Meanwhile, the f test revealed that Accounting Training, Owner Education, and Business Age all had a substantial impact on the use of accounting information.
Co-Authors Agina , Sofia Arista, Anggia Azmiana, Risca E Janrosl, Viola Syukrina Hikmah Hikmah Hikmah Hikmah Hikmah Jessica Tan Kahdijah Khadijah Khadijah L. Tobing, Vargo Christian Mulawarman Prima, Argo Putra Pujatunnisa , Pujatunnisa Purba, Neni Marlina BR Risca Azmiana Simatupang, Eva Malina Tukino , Tukino