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Journal : Bima Journal : Business, Management and Accounting Journal

Factors Influencing The Use Of Accounting Information On SMEs In Padang Melati Sukma Ayu; Wiwik Andriani; Sukartini Sukartini
BIMA Journal (Business, Management, & Accounting Journal) Vol 4, No 1 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.1.107-114

Abstract

This study examines and analyses the factors that influence SMEs to use accounting information in their business. The method of determining the sampling in this study using purposive sampling. The type of data used in this study is primary data obtained through distributing research questionnaires to SMEs in the city of Padang. Data analysis techniques using multiple regression analysis and tested by t-test. The results of this study indicate that the level of education and accounting knowledge has a positive effect on the use of accounting information on SMEs. At the same time, business experience and entrepreneurial spirit do not affect the use of information systems in SMEs in Padang City.