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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET)
Merinda Anisa
Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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THE INFLUENCE OF ACCOUNTING KNOWLEDGE AND BUSINESS EXPERIENCE ON THE PERCEPTION OF ACCOUNTING INFORMATION USE AMONG MICRO-ENTERPRISES AND SMALL IN ULUJADI DISTRICT Kiki Berlian Sari; Merinda Anisa; Andi Atirah; Jamaluddin; Ernawaty Usman; Ridwan
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i5.4443

Abstract

This study aims to analyze the influence of accounting knowledge and business experience on the perception of accounting information use among micro and small business owners in Ulujadi District. Micro and small businesses play a vital role in the local economy, but often face challenges in effective financial management. Using a quantitative approach, data were collected through questionnaires distributed to micro and small business owners in the area. Data analysis was conducted using multiple linear regression to test the influence of each independent variable on the dependent variable. The results indicate that both accounting knowledge and business experience have a positive and significant influence on the perception of accounting information use. This finding indicates that increased accounting understanding and accumulated entrepreneurial experience can encourage business owners to utilize accounting information more effectively in business decision-making. This study provides important implications for policymakers and training institutions in designing small business capacity-building programs.
ANALYSIS OF PUBLIC SECTOR MANAGEMENT ACCOUNTING SYSTEM IN SUB-DISTRICT OFFICE MANTIKULORE, PALU CITY Ade Ainun Ariyanti; Fadhilla Septiani; Merinda Anisa; Ernawaty Usman; Abdul Pattawe; Sugianto
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 6 (2026): MAY
Publisher : RADJA PUBLIKA

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Abstract

This study aims to analyze the implementation of a management accounting system in the public sector, specifically at the Mantikulore Village Office. The study used a qualitative approach with descriptive methods through observation, interviews, and documentation. The results indicate that the management accounting system has been implemented, but is not yet optimal, particularly in aspects of information timeliness, data integration, and the use of information technology. Furthermore, the main obstacles faced include limited human resources and weak internal control systems. Therefore, strengthening technology-based information systems and increasing human resource capacity are necessary to improve accountability and public service performance.
Co-Authors Abdul Pattawe Ade Ainun Ariyanti Andi Atirah Ernawaty Usman Fadhilla Septiani Jamaluddin Jamaluddin Kiki Berlian Sari Ridwan Sugianto