Jurnal Akuntansi, Perpajakan dan Auditing
Vol 4 No 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing

Pengaruh Tingkat Pendidikan, Pengetahuan Akuntansi, dan Pelatihan Akuntansi terhadap Penggunaan Informasi Akuntansi Pada UMKM (di Kecamatan Makasar Jakarta Timur)

Mochammad Angga Syifaurrohman (Universitas Negeri Jakarta)
Petrolis Nusa Perdana (Unknown)
Santi Susanti (Unknown)



Article Info

Publish Date
21 Feb 2024

Abstract

The purpose of this study is to determine how education level, accounting knowledge, and accounting training impact the usage of accounting information in Micro, Small, and Medium Enterprises (MSMEs) in Makasar District, East Jakarta. This analysis includes MSME owners from Makasar District who have registered on the JakPreneur platform and correspond to the specified sample. This study employs a non-probability sampling strategy with the Purposive Sampling type and the Convenience aSampling technique. For this study, we performed inferential analysis using SmartPls 3. According to the findings, accounting expertise has a favorable influence on the utilization of accounting information in MSMEs, however education level has a negative impact. Accounting training has a detrimental influence on how MSMEs use accounting information. Based on these findings, future researchers are advised to increase the sample of MSMEs utilized as respondents and investigate additional characteristics that may impact the usage of accounting data.

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Journal Info

Abbrev

japa

Publisher

Subject

Economics, Econometrics & Finance Education Other

Description

Jurnal Akuntansi, Perpajakan dan Auditing (JAPA) E-ISSN: 2722-9823 is an open-access scientific journal published online through the Open Journal System. This journal is published by by the Faculty of Economics, Universitas Negeri Jakarta, Campus A, Rawamangun Muka, East Jakarta 13220, Telephone ...