Analysis of Factors Influencing the Use of Accounting Information in Small and Medium Enterprises at Palembang

Authors

  • Aldo Pirando Universitas Indo Global Mandiri
  • Harsi Romli Universitas Indo Global Mandiri
  • RM. Rum Hendarmin Universitas Indo Global Mandiri

DOI:

https://doi.org/10.47747/ijcse.v4i2.1158

Keywords:

aldo.pirando@gmail.com, harsiromlih@uigm.ac.id, hendarmin@uigm.ac.id

Abstract

This study aims to determine the analysis of factors affecting the accounting information utilization on small and medium enterprises in Palembang. The population in this study was the MSME manager of Palembang City. The sample collection method utilized Simple Random Sampling. The final total respondents were 100. The data were analyzed by descriptive statistical methods, validity tests, reliability tests, classical assumptions, and multiple regression analysis. The results of the study indicate that several factors influence the use of accounting information in small and medium businesses in Palembang, namely business scale has a significant effect on the use of accounting information. Then the age factor of the company, education, and accounting training also affect the use of accounting information. This research is expected to assist MSME to consider the factor that affects use the Accountant Information Application

References

Andriani, N., & Zuliyati. (2015). Faktor-faktor yang Mempengaruhi Penggunaan Informasi Akuntansi (Studi pada UMKM Kain Tenun Ikat Troso Jepara). Prosiding Seminar Nasional Kebangkitan Teknologi (pp. 41–52).

Aufar, A. (2013). Faktor-faktor yang Mempengaruhi Penggunaan Informasi Akuntansi pada UMKM (Survei pada Perusahaan Rekanan PT. PLN (Persero) di Kota Bandung). Skripsi, Universitas Widyatama.

Budiyanto, H. (2014). Analisis Faktor-faktor yang Mempengaruhi Penggunaan Informasi Akuntansi pada Perusahaan Tenun Troso Jepara. Skripsi, Universitas Islam Nahdatul Ulama

Dewi, M. K., & Restika, V. (2018). Skala Usaha dan Umur Usaha yang Mempengaruhi Penggunaan Sistem Informasi Akuntansi (Studi Empris Pada Toko Kue dan Roti di Kota Padang). Jurnal Pundi, 2(3), 241–252. https://doi.org/10.31575/jp.v2i3.89

Ghozali, Imam. 2018. Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Semarang: Universitas Diponegoro: Semarang

Holmes, S., & Nicholls, D. (1998). An Analysis of The Use of Accounting Information by Australian Small Business. Journal of Small Business Management, 26 (20).57-68.

Downloads

Published

2023-05-17

How to Cite

Pirando, A., Romli , H. ., & Hendarmin, R. R. . (2023). Analysis of Factors Influencing the Use of Accounting Information in Small and Medium Enterprises at Palembang. International Journal of Community Service & Engagement, 4(2), 62-69. https://doi.org/10.47747/ijcse.v4i2.1158

Issue

Section

Articles