AJAR : Atma Jaya Accounting Research
Vol 2 No 01 (2019): Atma Jaya Accounting Research (AJAR)

PERAN PERANGKAT LUNAK AKUNTANSI PADA KINERJA USAHA KECIL

Wawan Darmawan (Universitas Fajar)



Article Info

Publish Date
07 May 2019

Abstract

The purpose of this research is to develop a relationship model of accounting software (PLA) to the small businesses performance, i.e. Return on Assets (ROA) and Return on Sales (ROS). The research design is a causal study in Small Businesses located in Makassar. Data is collected through questionnaires that are sent and delivered by the researchers themselves to each respondent totaling 379 Small Businesses. The analysis technique used in this study is simple regression with SPSS software.The findings of this study are that accounting software (PLA) is an important thing in improving the performance of small businesses, because both directly affect financial performance, i.e. Return on Assets (ROA) and Return on Sales (ROS). Recommendations to small businesses in Makassar in order to take technical policies to improve their performance through the use of accounting software (PLA) because they can make their companies more efficient in obtaining profits from their sales and more efficient in using their assets to earn profits.

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Journal Info

Abbrev

AJAR

Publisher

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

Atma Jaya Accounting Research ( AJAR ) jurnal peer-reviewed yang diterbitkan oleh Magister Akuntansi Universitas Atma Jaya Makassar dua kali setahun ( Februari dan Agustus). AJAR bertujuan mempublikasikan artikel di bidang akuntansi dan keuangan. ...