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All Journal Journal of Governance, Taxation, and Auditing Journal of Entrepreneurial and Business Diversity
PRATIWI, Anak Agung Trisna Dwi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Accounting Perceptions, Accounting Knowledge, and Motivation on the use of Accounting Information Systems in Petang District PRATIWI, Anak Agung Trisna Dwi; KAWISANA, Putu Gede Wisnu Permana; AZIS, Ita Sylvia Azita
Journal of Governance, Taxation and Auditing Vol. 2 No. 3 (2024): Journal of Governance, Taxation and Auditing (January - March 2024)
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.
The Effect of Accounting Perceptions, Accounting Knowledge, and Motivation on the Use of Accounting Information Systems in Petang District PRATIWI, Anak Agung Trisna Dwi; KAWISANA, Putu Gede Wisnu Permana; AZIS, Ita Sylvia Azita
Journal of Entrepreneurial and Business Diversity Vol. 2 No. 4 (2024): Journal of Entrepreneurial and Business Diversity. (October – December)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v2i4.259

Abstract

Purpose: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.Methodology: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 programFindings:The results of hypothesis testing indicate that accounting perceptions have a positive and significant effect on usage system information accounting.Implication: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 Azis, Ita Sylvia Azita Kawisana, Putu Gede Wisnu Permana