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All Journal JURNAL PENDIDIKAN TAMBUSAI Golden Age: Jurnal Ilmiah Tumbuh Kembang Anak Usia Dini International Journal of Education, Social Studies, And Management (IJESSM) JRAM (Jurnal Riset Akuntansi Multiparadigma) BERKAT: Jurnal Pemberdayaan Masyarakat International Journal of Research in Vocational Studies (IJRVOCAS) Al-Buhuts (e-journal) Journal Of Human And Education (JAHE) Prosiding SNPBS (Seminar Nasional Pendidikan Biologi dan Saintek) As-Sulthan Journal of Education
fauzi, indra
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Journal : Al-Buhuts (e-journal)

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Analisis Determinan Penggunaan Informasi Akuntansi pada UMKM Kabupaten Deli Serdang Ndruru, Elvin Susanti; Fauzi, Indra
Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i2.3812

Abstract

The purpose of this study was to analyze and determine the influence of the determinants of the use of accounting information on SMEs in Deli Serdang Regency. This research is a quantitative research with a causal associative approach. The research studied is the scale of the business, the age of the company, accounting training and the use of accounting information. The population in this study are MSME businesses in the culinary field that are registered at the small and medium business cooperative office in the district. Deli Serdang in Kec. Tanjung Morawa and STM Hilir with a total population of 255 MSMEs. The sampling technique used non-probability sampling with purposive sampling of 68 samples. Data were analyzed using multiple regression analysis. The results of this study indicate that business scale, business age and accounting training have a positive and significant effect on the use of accounting information. Simultaneous test results show that business scale, business age and accounting training simultaneously affect the use of accounting information.
Co-Authors Abdullah Hasibuan Alfiani Amalia , Mekar Meilisa Amalia, Wan Zahra Anna, Amirrul Fikri Antoro, Budi Berry Fakhry Hanifa Budhi Utami Citra Utami, Citra Dewi, Yulia Eva Rita Hanafi, Reza Harahap, Nur Indah Harianto, H Herman, Annisa Fitrya Imelda, Nelly Orita Infarizal Isdarianti, Novi Lidya Jaffisa, Tomi jalaludin, mohammad anwar Khairunisya, Wahda Lailatul Riska Manurung, Della Frice Br Manurung, Delli Frice Br Mulyani, Rini Mumun Nurmilawati Mutiara Juni Wulandari, Mutiara Juni Mutmainnah Mutmainnah Ndruru, Elvin Susanti Nursuar purnama, agustin laela Purwo Seputro, Bintarto Rahimah Rita, Cut Mirna Rosanti, Raina Sagala, Nurli Sahputra, Ngatno Samosir, Poppy Marlina Septiningtyas, Dina Tri Seputro, Bintarto P. Sipayung, Mutiara Putri Perdana Siregar, Gabriella Syahrani, Nazwa Aulia Tiara , Shita Wahyu Adibah, Khairiyyah Titi