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All Journal Warmadewa Economic Development Journal (WEDJ) Jurnal Sewaka Bhakti Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Pengabdian Masyarakat Akademisi Dharma Jnana Journal of Governance, Taxation, and Auditing Journal of Entrepreneurial and Business Diversity
Azis, Ita Sylvia Azita
Universitas Warmadewa, Denpasar, Bali-Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Effect of Accounting Perceptions, Accounting Knowledge, and Motivation on the use of Accounting Information Systems in Petang District Anak Agung Trisna Dwi PRATIWI; Putu Gede Wisnu Permana KAWISANA; Ita Sylvia Azita AZIS
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i3.873

Abstract

This research was conducted based on differences in the focus of discussion on the influence of accounting perceptions, accounting knowledge of MSME actors, and motivation on using accounting information systems in Petang District. In addition, there are also research problems, such as the results of preliminary observations made at MSMEs in Petang District found phenomena such as running the system not always going well, there were human resources which were not ready to implement the system, so it took longer to implement it. This study aims to analyze and explain the effect of accounting perceptions, accounting knowledge of MSME actors, and motivation on the use of accounting information systems in the Petang District. This research was conducted in Petang District with a population of 41 SMEs and a sample of 35 SMEs with 70 respondents. All data obtained from the questionnaire distribution is feasible, then analyzed using multiple linear regression analysis processed with the SPSS 25.0 program. The results of hypothesis testing indicate that accounting perceptions have a positive and significant effect on usage system information accounting. The accounting knowledge of MSME actors has a positive and significant effect on usage system information accounting. Motivation has a positive and significant effect on usage system information accountancy.
Co-Authors A. A. Sri Purnami Anak Agung Bagus Amlayasa Anak Agung Trisna Dwi PRATIWI Ganawati, Nengah Gregorius Howok I Ketut Darma I Made Jamin Yasa Kawisana, Putu Gede Wisnu Permana Meitri, Ida Ayu Sri Meitri, Ida Ayu Srie Ni Luh Made Intan Krisna G. W Ni Putu Rediatni Giri Ningsih, Ni Luh Anik Puspa Piji Permana Putra Piji Permana Putra PRATIWI, Anak Agung Trisna Dwi Purnami, Anak Agung Sri Riasning, Ni Putu Santini, Ni Made