Journal of Management, Economic, and Accounting
Vol. 5 No. 4 (2026): Oktober

The Effect Of Accounting Knowledge, Accounting Training, And Business Experience On The Use Of Accounting Information Among Msmes In Cibinong District Bogor Regency

Nisrina Nur Afifah (Universitas Djuanda Bogor)
Susy Hambani (Universitas Djuanda Bogor)
Ayi Jamaludin Aziz (Universitas Djuanda Bogor)



Article Info

Publish Date
19 Sep 2026

Abstract

The purpose of this study is to determine the effect of accounting knowledge, accounting training, and business experience on the use of accounting information among MSMEs. The research was conducted in Tengah Urban Village, Cibinong District, Bogor Regency. This study employed a quantitative method using primary data collected through questionnaires distributed to 100 respondents. The sample size was determined using the Slovin formula with a simple random sampling technique. Data were analyzed using the Structural Equation Modeling-Partial Least Squares (PLS-SEM) approach with the support of SmartPLS 4 software. The findings indicate that accounting knowledge and business experience have an effect on the use of accounting information, while accounting training does not have an effect on the use of accounting information. This study is expected to provide insights for MSME owners in improving the use of accounting information as a basis for business decision-making and to serve as a reference for future research.

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Journal Info

Abbrev

JMEA

Publisher

Subject

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

Description

Journal of Management, Economic, and Accounting is a peer-reviewed journal. JMEA invites academics and researchers who do original research in the fields of economics, management, and accounting, including but not limited to: Management Science Marketing Financial management Human Resource ...