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Rini Ridhawati
Fakultas Ekonomi dan Bisnis Universitas Mataram, Indonesia
Economics, Econometrics & Finance

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The Role of Cognitive Ease in the Utilization and Preparation of Accounting Information in SMEs Rini Ridhawati; Adhitya Bayu Suryantara; Novia Rizki
E-Jurnal Akuntansi Vol 34 No 11 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i11.p02

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in Indonesia’s economy, particularly in job creation and reducing unemployment. Despite their significant contribution, MSMEs face a persistent challenge in the limited preparation of financial reports, which hampers their ability to assess and ensure financial performance with certainty. Addressing this issue, this study investigates the influence of cognitive ease—conceptualized through repeated experience and avoidance of cognitive strain—on the utilization and preparation of accounting information by MSMEs. The research focuses on 400 MSMEs in Mataram City, employing the Partial Least Square (PLS) method with SmartPLS 4.0 for data analysis. The findings reveal that repeated experience exerts a significant positive effect on both the utilization and preparation of accounting information. In contrast, the avoidance of cognitive strain does not significantly impact the utilization of accounting information but demonstrates a significant negative effect on its preparation. These results underscore the critical role of repeated experience in improving MSMEs’ accounting practices, suggesting that consistent engagement with accounting processes enhances their effectiveness. The study highlights the need for targeted interventions to bolster cognitive familiarity with accounting tasks, paving the way for more reliable financial reporting among MSMEs.
Co-Authors Adhitya Bayu Suryantara Novia Rizki