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All Journal Trilogi Accounting & Business Research Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Triani Arofah
Jenderal Soedirman University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Journal : Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)

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Analisis Pengaruh Penggunaan Informasi Akuntansi dan Karakteristik Internal Pengusaha terhadap Produktifitas UMKM Icuk Rangga Bawono; Triani Arofah; Berlian Muhammad S. Ubay
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 4 No 3 (2020): Edisi September - Desember 2020
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.693 KB) | DOI: 10.31955/mea.v4i3.417

Abstract

This study aims to examines the effect of the use of accounting information and internal characteristics of entrepreneurs including accounting training, business scale and educational level toward productivity of SME’s. The use of accounting information and internal characteristics of entrepreneurs is measured by Likert scale and scale score. The sample of 94 respondents of SME entrepreneurs is selected from the population of all SME entrepreneurs in Banyumas Regency, using the quota sampling method. Analytical techniques use multiple regression to test the relationship between independent variables with dependent variables, after all all data has been valid and reliable through data quality test. The result of the test shows that business scale, educational level and accounting information use have significant influence to business productivity, while accountancy training variables have no significant influence to productivity of SME’s.
Co-Authors Berlian Muhammad S. Ubay Icuk Rangga Bawono Syifa Kemala Mukaromah Widyahayu Warmmeswara Kusumastati