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Pengaruh Pengetahuan Akuntansi, Pengalaman Usaha Dan Skala Usaha Terhadap Penggunaan Informasi Akuntansi Pada Pelaku UMKM

Year: 2024

Type: article

Abstract: This study aims to obtain evidence on the impact of accounting knowledge, business experience, and business scale on the utilization of accounting information among SME (Small and Medium-sized Enterprises) operators in the East Telukjambe District. The research focus is on micro-scale enterprises in the East Telukjambe area, Karawang Regency. Employing the Slovin formula, 77 participants were selected as the sample. Data collection was conducted through questionnaire distribution to respondents. The research findings indicate that accounting literacy and business tenure significantly influence the use of accounting information, whereas business size does not demonstrate a significant effect on the application of such accounting data.

Source: Journal of Economic Bussines and Accounting (COSTING)

DOI: 10.31539/costing.v7i5.11695

Authors: Siti Dian Astuti, Rohma Septiawati, Ade Trisyanto

Institution: Universitas Buana Perjuangan Karawang

Language: English

Topic: Financial Literacy and Behavior

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4401400686

FWCI: 1.019

Cites: 10

Cited by: 1

Related to: 10