<![CDATA[This study aims to examine the effect of the use of accounting information on business success among Coffee Shop SMEs in Kota Juang District, Bireuen Regency. The research employed a quantitative approach with an associative causal research design. The population consisted of all Coffee Shop SMEs in Kota Juang District, totaling 30 businesses. A saturated sampling technique was applied, whereby all members of the population were included as research respondents. Data were collected using a structured questionnaire and analyzed through simple linear regression with the assistance of SPSS software. The results indicate that the use of accounting information has a positive and significant effect on business success among Coffee Shop SMEs in Kota Juang District, Bireuen Regency. This finding is supported by the calculated t-value of 5.510, which exceeds the t-table value of 2.048, with a significance level of 0.000 (< 0.05). The regression coefficient value of 0.857 suggests that every one-unit increase in the use of accounting information increases business success by 0.857 units. Furthermore, the coefficient of determination (R²) of 52.0% indicates that the use of accounting information explains 52.0% of the variation in business success, while the remaining 48.0% is influenced by other factors not examined in this study. Therefore, greater utilization of accounting information contributes to higher levels of business success. The study recommends improving business owners’ understanding and application of accounting information and encouraging government support through training and financial management assistance programs for SMEs.]]>
Copyrights © 2026
