MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis
Vol. 2 No. 3 (2026): JULI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis

Faktor-Faktor yang MempengaruhiPemanfaatan Informasi Akuntansi Pada Usaha Mikro Kecil dan Menengah (UMKM) di Kecamatan Kota Baru Jambi

Wella Wella (Universitas Islam Negeri Sulthan Thaha Syaifuddin Jambi)
Eliyanti Rosmanidar (Universitas Islam Negeri Sulthan Thaha Syaifuddin Jambi)
Khairiyani Khairiyani (Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi)



Article Info

Publish Date
03 Jul 2026

Abstract

This thesis aims to determine the effect of length of business, human resources, business scale and religious teachings on the use of accounting information in micro, small and medium enterprises (MSMEs) in Jambi City. This study uses independent variables, namely the length of business, human resources, business scale and religious teachings. The dependent variable is accounting information, the data used in this study is primary data in the form of a questionnaire distributed to 98 MSMEs in Jambi City. This research is descriptive with a quantitative approach. Using multiple regression analysis, class assumption test, t test, f test. The results of this study indicate that the length of business, human resources, scale of business and religious teachings affect the use of accounting information. By using the f test, it is found that the independent variable has a simultaneous influence on the dependent variable. The calculation of the coefficient of determination shows that all independent variables, namely the length of business, human resources, business scale and religious teachings can explain the accounting information variable by 15.7%, the remaining 82.3% is influenced by other variables not examined in this study

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Journal Info

Abbrev

muanomi

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Ekonomi dan Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari ...