Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

Pengaruh Pelatihan Akuntansi, Pendidikan Pemilik dan Umur Usaha terhadap Penggunaan Informasi Akuntansi pada UMKM

Jessica Tan (Unknown)
Dian Efriyenty (Universitas Putera Batam)



Article Info

Publish Date
01 Apr 2024

Abstract

Business development entails making numerous decisions. Every business decision is of course based on careful considerations, one of which is accounting information. By using appropriate accounting information, it will help business actors make it easier to make business strategies and decisions so as to support development and sustainable business. This research aims to ascertain the impact of accounting training, owner education, and business age on the use of accounting information. This research employs a quantitative methodology. The sample population for this study consisted of 81,575 MSMEs who were officially registered at the Batam City Cooperatives and Micro, Small and Medium Enterprises Department. The study's sample consisted of 100 MSMEs, determined using the Slovin formulation and drawn using a simple random sampling procedure.The t-test revealed that accounting training, owner education, and firm age all had a statistically significant impact on the use of accounting information. Meanwhile, the f test revealed that Accounting Training, Owner Education, and Business Age all had a substantial impact on the use of accounting information.

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Journal Info

Abbrev

alkharaj

Publisher

Subject

Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah is a scientific journal published by Pusat Riset dan Kebijakan Strategis PRKS) of  Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor in collaboration with Masyarakat Ekonomi Syariah (MES) and Intelectual Association for Islamic Studies ...