Skip to main navigation menu Skip to main content Skip to site footer
Academia Open

Business and Economics

Vol 9 No 1 (2024): June

The Impact of Perception, Business Experience, and Scale on the Use of Accounting Information in Micro, Small, and Medium Enterprises
The Influence of Perceptions of Micro, Small and Medium Enterprises on Accounting, Business Experience, and Bussiness Scale on the Use of Accounting Information



(*) Corresponding Author
DOI
https://doi.org/10.21070/acopen.9.2024.4522
Published
September 27, 2023

Abstract

This study aimed to investigate the impact of perception, business experience, and scale on the use of accounting information in micro, small, and medium enterprises (MSMEs). The study used a quantitative approach with a sample of 100 MSMEs in Sukodono District, Sidoarjo Regency. The data were collected using a Likert scale questionnaire and analyzed using multiple linear regression analysis with SPSS 26. The results showed that (1) the perception of MSMEs about accounting had a significant effect on the use of accounting information, (2) business experience did not have a significant effect on the use of accounting information, and (3) the scale of the business did not have a significant effect on the use of accounting information. This study implies that MSMEs should pay attention to their perception of accounting to improve the use of accounting information in their business operations.

Highlights: 

  • Perception of accounting has a significant effect on the use of accounting information in MSMEs.
  • Business experience and scale do not have a significant effect on the use of accounting information in MSMEs.
  • MSMEs should pay attention to their perception of accounting to improve the use of accounting information in their business operations.

Keywords: perception, business experience, scale, accounting information, MSMEs

References

  1. F. Anggraeni, “Pengembangan Usaha Mikro, Kecil Dan Menengah (UMKM) Melalui Fasilitasi Pihak Eksternal Dan Potensi Internal (Studi Kasus Pada Kelompok Usaha ‘Emping Jagung’ Di Kelurahan Pandanwangi Kecamatan Blimbing Kota Malang),” J. Adm. Publik Mhs. Univ. Brawijaya, vol. 1, no. 6, pp. 1286–1295, 2013.
  2. I. N. S. Ade, “Pengetahuan Akuntansi Pelaku Usaha Mikro Kecil dan Menengah (UMKM) Terhadap Laporan Keuangan,” J. Ilm. Indones., vol. 4, no. 2, pp. 1–13, 2019.
  3. J. M. . A. Hariyoko Y , Soesiantoro A, “PEMBERDAYAAN UMKM BATIK TULIS DI KAMPOENG BATIK KABUPATEN SIDOARJO Yusuf Hariyoko , Adi Soesiantoro , Mohammad Agus Junaidi Pemberdayaan UMKM Batik Tulis di Kampoeng Batik … Hariyoko Y , Soesiantoro A , & Junaidi M . A ( 2021 ) PENDAHULUAN Usaha Mikro , K,” pp. 1–10, 2021.
  4. A. Nirwana and D. Purnama, “Pengaruh Jenjang Pendidikan, Skala Usaha Dan Lama Usaha Terhadap Penggunaan Informasi Akuntansi Pada Umkm Di Kecamatan Ciawigebang,” J. Ris. Keuang. Dan Akunt., vol. 5, no. 1, pp. 55–65, 2019, doi: 10.25134/jrka.v5i1.1881.
  5. I. W. B. Muhammad, Surjono, “Hubungan Kinerja Umkm Dengan Modal Ekonomi Pelaku Umkm Di Kecamatan,” vol. 11, no. April, pp. 1–8, 2022.
  6. D. Lestanti, “Pengaruh pengetahuan akuntansi, pengalaman usaha, dan motivasi kerja terhadap persepsi penggunaan informasi akuntansi pada pelaku Usaha Kecil Dan Menengah Boyolali.,” J. Univ. Negeri Yogyakarta, 2015.
  7. K. C. Firdarini, “Pengaruh Pengalaman Usaha Dan Penggunaan Informasi Akuntansi Pelaku Usaha Mikro Kecil Menengah Terhadap Keberhasilan Usaha,” J. Ris. Manaj. Sekol. Tinggi Ilmu Ekon. Widya Wiwaha Progr. Magister Manaj., vol. 6, no. 1, pp. 25–37, 2020, doi: 10.32477/jrm.v6i1.29.
  8. I. Ariono and B. Sugiyanto, “Analisis Faktor-Faktor yang Mempengaruhi Persepsi Atas Informasi Akuntansi Keuangan Serta Keberhasilan dalam Mengelola Perusahan Kecil dan Menengah (Studi Empiris Pada UMKM Industri Makanan di Wonosobo),” J. Econ. Manag. Account. Technol., vol. 1, no. 1, pp. 91–104, 2018, doi: 10.32500/jematech.v1i1.215.
  9. D. Sunaryo, D. Dadang, and L. Erdawati, “Pengaruh Persepsi Pelaku Usaha Mikro Kecil Dan Menengah Tentang Akuntansi, Pengetahuan Akuntansi, Dan Skala Usaha Terhadap Penggunaan Informasi Akuntansi,” Compet. J. Akunt. dan Keuang., vol. 5, no. 1, p. 47, 2021, doi: 10.31000/competitive.v5i1.4049.
  10. N. M. B. Purba and Khadijah, “Analisis Skala Usaha , Pendapatan Usaha dan Pengalaman Usaha terhadap Penggunaan Informasi Akuntansi pada Pelaku UMKM di Kota Batam,” J. Mutiara Akunt., vol. 5, no. 2, pp. 114–119, 2020.
  11. E. L. . Novianti. D, Mustika. I. W., “Pengaruh Tingkat Pendidikan, Pelatihan Akuntansi, Umur Usaha dan Skala Usaha Pelaku UMKM Terhadap Penggunaan Informasi Akuntansi di Kecamatan Purwokerto Utara,” J. Ekon. Bisnis, dan Akunt., vol. 20, 2018.

Downloads

Download data is not yet available.