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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Aplikasi Akuntansi
M. Iqbal Notoatmojo
Institut Teknologi Dan Sains Nahdlatul Ulama Pekalongan
Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG MEMPENGARUHI LAPORAN KEUANGAN UMKM DI PEKALONGAN DENGAN PEMANFAATAN INFORMASI AKUNTANSI SEBAGAI VARIABLE INTERVENING M. Iqbal Notoatmojo; Rizka Ariyanti; Ali Imron
Jurnal Aplikasi Akuntansi Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i1.318

Abstract

This study examines The impact of the business duration, business size, and business revenue on financial statements by including the use of Accounting data serving as an intermediate variable for MSMEs in the district. Pekalongan. The population comprises all MSMEs in Pekalongan Regency, and 100 respondents were randomly selected using the Probability Sampling method. Information was gathered by employing a survey questionnaire and analysis using the path analysis assisted by SPSS software. The study's outcomes on the length of business do not affect the utilization of accounting information. Business Scale and Business Turnover have a significant influence on the Utilization of Accounting Information. Utilization of Accounting Information does not affect the Financial Statements. The length of business, business scale, and business turnover positively and significantly impact the Financial Statements and have no indirect impact on the financial reports through the Utilization of Accounting Information. This indicates that the Utilization of Accounting Information is considered unable or unable to act as an intermediary in influencing the variables of Business Duration, Business Size, and Business Revenue on Financial Statements
MODEL KEPUTUSAN KONSUMEN ATAS PRODUK BERKELANJUTAN: PENGARUH GREEN MARKETING, GREEN BRAND IMAGE, DAN GREEN TRUST TERHADAP GREEN PURCHASE INTENTION PADA UMKM BATIK DI PEKALONGAN Ali Imron; Rizka Ariyanti; M. Iqbal Notoatmojo
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/h8hby968

Abstract

Penelitian ini menguji model keputusan konsumen atas produk berkelanjutan pada UMKM batik di Pekalongan dengan menempatkan green marketing dan green brand image sebagai anteseden green purchase intention dan green trust sebagai variabel mediasi. Pendekatan yang digunakan adalah kuantitatif eksplanatori dengan metode survei. Data dikumpulkan melalui kuesioner terstruktur kepada konsumen UMKM batik di Kabupaten dan Kota Pekalongan pada Desember 2025–Januari 2026 dan dianalisis menggunakan IBM SPSS Statistics 24. Hasil uji instrumen menunjukkan bahwa seluruh indikator valid dan reliabel dengan korelasi item-total di atas 0,1966 dan Cronbach’s alpha antara 0,796–0,833. Model struktural memiliki daya jelaskan tinggi dengan adjusted R square 0,786 untuk green brand image, 0,818 untuk green trust, dan 0,863 untuk green purchase intention. Secara empiris, green marketing dan green brand image berpengaruh positif dan signifikan terhadap green trust dan green purchase intention, sementara green trust memberikan pengaruh terbesar terhadap green purchase intention dan secara signifikan memediasi pengaruh green marketing serta green brand image.
Co-Authors Ali Imron Rizka Ariyanti Rizka Ariyanti