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All Journal Kanz Philosophia: A Journal for Islamic Philosophy and Mysticism Gender Equality: Internasional Journal of Child and Gender Studies Journal of Applied Information, Communication and Technology (JAICT) Jurnal Teknologi Sistem Informasi dan Aplikasi Satwika : Kajian Ilmu Budaya dan Perubahan Sosial Harmoni Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Indonesian Journal of Religion and Society Jurnal Ners JIKA (Jurnal Informatika) Al-Hikmah Media Dakwah, Komunikasi, Sosial dan Kebudayaan Riwayah : Jurnal Studi Hadis Jurnal Mekanik Terapan PENGABDI: Jurnal Hasil Pengabdian Masyarakat International Journal of Business, Technology, and Organizational Behavior (IJBTOB) Jurnal Ekonomi Hamalatul Qur'an : Jurnal Ilmu Ilmu Al-Qur'an Society: Jurnal Pengabdian Masyarakat Journal of Applied Accounting And Business (JAAB) Jurnal Riset Agama Jurnal Lektur Keagamaan Jurnal Ledalero Journal of Computer Engineering: Progress, Application and Technology Integritas Terbuka: Peace and Interfaith Studies Information Technology Education Journal AMMA : Jurnal Pengabdian Masyarakat Prosiding Seminar Nasional Inovasi Teknologi Terapan APPA : Jurnal Pengabdian Kepada Masyarakat Amicus Curiae JURNAL PENA PAUD JPMFKI International Journal of Economics, Business and Innovation Research Media Penelitian dan Pengembangan Kesehatan Indonesian Journal of Economics, Business, Accounting, and Management JURNAL SOSIAL TERAPAN (JSTR)
Daffa, Muhammad
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Journal : Jurnal Ekonomi

 1 
The Influence Of The Perception Of Business Actors About Accounting, Accounting Knowledge And Business Scale On The Use Of Accounting Information For MSMEs In The Special Region Of Yogyakarta Daffa, Muhammad; Nurkhin, Ahmad; Aziza, Maghfira Nur; Wedadjati, Ratna Sesotya
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

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Abstract

The Indonesian government recognizes the importance of Micro, Small and Medium Enterprises (MSMEs) in reducing poverty and improving national economic well-being. As an economic development strategy, the empowerment of MSMEs is considered important for regional and national economic growth. The focus of this study was to evaluate how the perception of MSMEs about accounting, accounting knowledge and business scale affect the use of accounting information in the Special Region of Yogyakarta (DIY) with a total of about 324,000 MSMEs. The methodology of this study is quantitative, using a survey with a sample of 106 respondents through purposive sampling techniques from the MSME population in DIY. Data were collected through questionnaires and analyzed using SPSS version 25 to perform descriptive analysis, classical assumption test and multiple regression (t test and partial coefficient of determination). The results showed that accounting knowledge and business scale significantly influenced the use of accounting information by MSMEs, while perceptions of accounting did not. Accounting knowledge has a strong positive influence with a significance value of 0.370 (p<0.05), confirming the need to improve understanding of accounting among MSMEs. The scale of the business also had a positive effect with a significance value of 0.044 (p<0.05), indicating that the larger the business, the more likely it is to use accounting information effectively. On the other hand, perceptions of accounting showed no significant influence with a significance value of 0.743 (p>0.05), suggesting that attitudes towards accounting may be less relevant than factual knowledge. In conclusion, MSMEs in DIY must improve accounting knowledge to utilize accounting information more effectively, supporting growth and business continuity. Government and consultants are advised to provide training aimed at improving accounting knowledge. Future studies may broaden the scope by including other variables such as the education of business actors, the age of the company, and good governance practices for a more comprehensive and in-depth analysis.
Co-Authors Aang Saeful Milah Achwan, Achwan Agung, Dimas Agus Himmawan Utomo Ahmad Nurkhin Ahmad Rizki, Ahmad Aidil Amri, Muhammad Albar, Ibnu Ananda Fachrul, Nidya Anas Hidayat, Anas Anggara, Indra Anisatur, Rifka Anta Maulana, Achmad Anugraeni, Devitasari Ariyanto Ariyanto Arwansyah , Rifki Astri, Jasya Attala, Ceiza Avrilla, Syafina Nadya Aziz, Riyan Abdul Aziza, Maghfira Nur Azmi, Rifka Nur Azzahra, Nirwana Putri Badrussalam, Robbani Bela Amelia, Cindy Chairunisa, Nabila Dian Chasanah, Munifatul Desta, Nabila Dewi Lestari, Erna Djutalov, Roeslan Dony, Ahmad Rama Dwi Cahyani, Gita Dwi, Dela Dyah Purnamasari Edwar, Ferry Ekayuliana, Arifia Endro Wasito, Endro Eni Dwi Wardihani, Eni Dwi Erwan Efendi Fajariani, Ratna Fajriah, Yesa Farhamzah Fasha, Nadia Fauzan Azhima, Muhammad Ferdian Putra, Verry Feriadi, Indra Fitri Wijayanti Hadi Prayitno, Hadi Hadis Turmudi Hariandja, Andy Martahan Andreas Helmy Helmy, Helmy Heri Santoso Hutama Arif Bramantyo I, Suhendi Ina Sholihah Widiati, Ina Sholihah Joenianto, Heroe Kamil, Fabhian Aliy Rajaie Kamil, Izzan Khairul Anwar, Rizki Khansa, Syafinka Khesa Rhafi, Muhammad Kurnia Prima Putra Kurniawan, Twojar Shahirul Lashwaty, Nina Dewi Leanna Vidya Yovita Liong Ghozaly, Muhammad Miftah, Munasiron Mudrikah, Halimatul Mustika, Rasyidah Nadia Sigi Prameswari Nazwa Fatimah, Adinda Novrihaedi, Dziad Nurmutia, Syahreen Pratama, Fauzan Putu Reza Pratama, I Rafian Syafiq, Fawwaz Raihan Raihan, Raihan Ranlam Hidayat, Adi Rija, Muhammad Rizki Ramadhani Rois, Ibnu Rubieanti, Yuni Salam, Muhammad Abrar Haq Salsabila Shabirah, Farsya Sanjaya, Shendy Saputra, Aril Sarono Widodo, Sarono Septiana Dwiputri Maharani Septiandi, Ade Simbolon, Cahaya Solahudin Suhendi Irawan Sumadi Sumardiyono Sumardiyono Syafi'i, Dyan Tasha Kurnia, Shahnaz Taufiq Yulianto Tody Ariefianto Wibowo Tri Prasetyo Umami, Lutfa Wedadjati, Ratna Sesotya Wiwik Andriani Yamtana Yamtana, Yamtana Yasmine, Amalia YUDI NUR SUPRIADI Yuliana, Lutfi Zahira Umar, Nuur Zakaria, Rais Athfal Zurnan Alfian