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All Journal El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Feronica Try Octaviana Purba
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Analisis Faktor-Faktor yang Mempengaruhi Persepsi Penggunaan Informasi Akuntansi pada Usaha Mikro Kecil dan Menengah Feronica Try Octaviana Purba; Argo Putra Prima
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.1772

Abstract

This study aims to analyze the factors that influence the perception of the use of accounting information in Micro, Small and Medium Enterprises MSMEs in Batam City. This study used a descriptive and quantitative statistical approach with a population of 990 MSMEs registered at the Batam City Office of Cooperatives and Micro Enterprises with a sample of 100 respondents using a questionnaire as a data collection instrument. From the analysis of the data, the results show that accounting knowledge affects the perception of the use of accounting information with t count 2.377 > t table 1.984, business experience influences perceptions of the use of accounting information with t count 3.675 > t table 1.984, business scale does not affect the perception of the use of accounting information with t count 1.790 > t table 1.984. Simultaneously the results of the F test of accounting knowledge, business experience and business scale affect the perception of the use of accounting information with an F count 38.357 > F table 2.70.
Co-Authors Argo Putra Prima