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All Journal Jurnal Akuntansi, Auditing dan Investasi (JAADI)
Rizki Fakhrul Yahya
Universitas Panca Bhakti
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Analisis Faktor-Faktor yang Mempengaruhi Minat Penggunaan Sistem Informasi Akuntansi pada UMKM di Pontianak Antonius Antonius; Risal Risal; Ali Afif; Rizki Fakhrul Yahya
Jurnal Akuntansi, Auditing dan Investasi Vol 6 No 1 (2026): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v6i1.655

Abstract

The Indonesian government pays special attention to the better and more organized development of Micro, Small and Medium Enterprises (MSMEs). This is due to the rapid development and growth of MSMEs in Indonesia and the important role of MSMEs in Indonesia's economic development. MSMEs are willing to use accounting information if they feel that there are benefits or uses and convenience in using the accounting information contained in financial statements and feel a direct impact on the progress of their business (Albab et al., 2023). This study aims to determine the effect of education level, business scale, and social factors on the interest in using AIS among MSMEs in Pontianak. The population in this study was 27,183 MSMEs in the city of Pontianak. The research sample consisted of 100 MSMEs in the city of Pontianak using simple random sampling. The data collection technique used a questionnaire. Data processing and analysis were performed using multiple linear regression analysis. The results showed that, partially, education level had a positive effect on the interest in using ISA among MSMEs in Pontianak. Meanwhile, business scale and social factors had no effect on the interest in using ISA among MSMEs in Pontianak.
Co-Authors Ali Afif Antonius Antonius Aris Setiawan Rina Mayasafitri Wilda Sari