Majalah Ilmiah Manajemen dan Bisnis
Vol 14 No 1 (2017): Majalah Ilmiah Manajemen & Bisnis

ANALISIS EFEKTIVITAS PENGGUNAAN INFORMASI AKUNTANSI DI UMKM KABUPATEN BANYUMAS

Tjahjani Murdijaningsih (Fakultas Ekonomi Universitas Wijayakusuma Purwokerto)
Sri Sundari (Fakultas Ekonomi Universitas Wijayakusuma Purwokerto)



Article Info

Publish Date
22 Aug 2020

Abstract

This study is entitled "Analysis of the Effectiveness of Using Accounting Information in the SMEs of Banyumas Regency." This study aims to determine whether whether owner education, business scale, company age and accounting training have a significant effect on the use of accounting information at MSMEs in Banyumas Regency. The population in this study is the SMEs in Banyumas Regency. The sample is 35 SMEs in the city and outside the city. The results showed that of the four independent variables namely owner education, business scale, company age and accounting training had a significant effect on the use of information, this was required by the t value for all independent variables greater than t table and sig value smaller than 0.5 This shows that to increase the use of accounting information among MSMEs, they must pay attention to these four variables so that financial statements are expected to be well structured.

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Journal Info

Abbrev

mimb

Publisher

Subject

Economics, Econometrics & Finance

Description

Majalah Ilmiah Manajemen dan Bisnis (MIMB) (Print ISSN: 1411-1977) published two times (May and November) by Faculty of Economics and Business, Wijayakusuma University, Purwokerto. Majalah Ilmiah Manajemen dan Bisnis original research in the fields of economics, management and accounting, including ...