Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Vol. 3 No. 2 (2022): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)

FAKTOR-FAKTOR YANG MEMPENGARUHI PEMANFAATAN SISTEM INFORMASI AKUNTANSI PADA UMKM KOTA MEDAN

Tiffani Aryska Permadi (UMN AL Washliyah Medan)
Indra Fauzi (UMN AL Washliyah Medan)



Article Info

Publish Date
27 Dec 2022

Abstract

This study aims to determine the effect of accounting knowledge, business scale, business experience, and age of business on the utilization of Accounting Information Systems for MSME actors in the district of Medan Tembung, Medan Denai, and Medan Timur. This research method is quantitative. The population is 228 MSME actors from 3 sub-districts which are assisted by the Medan City Cooperative & MSME service. The sample in this study amounted to 70 respondents. The sampling technique used incidental technique with the slovin formula method. The type of data used is primary data with data collection using the Documentation, Literature study, and Questionnaire/questionnaire methods. Data analysis and hypothesis testing include validity test, reliability test, classical assumption test, coefficient of determination test, f test (simultaneous), and t test (partial). Data analysis used multiple linear regression analysis. The results of this study indicate that accounting knowledge and business age have an effect on the utilization of accounting information systems for MSMEs in Medan City. Meanwhile, business scale and business experience have no effect on the use of accounting information systems for MSMEs in the city of Medan.

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Journal Info

Abbrev

JAAPI

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi, Audit dan Perpajakan Indonesia (JAAPI) berfokus pada topik yang berhubungan tentang aspek Akuntansi Keuangan, Akuntansi Sektor Publik, Auditing dan Akuntansi Pajak, tetapi tidak terbatas pada topik Manajemen Keuangan, Pasar Modal, Akuntansi Manajerial dan Akuntansi ...