Indonesian Journal of Applied Accounting and Finance
Vol. 2 No. 1 (2023): June

Factors Influencing the Accounting Recording of Micro, Small, and Medium Enterprises in East Bolaang Mongondow Regency

Radita Rizal Mubarak (Accounting Department, Faculty of Economics and Business, Universitas Negeri Manado, Indonesia)
Johny Manaroinsong (Accounting Department, Faculty of Economics and Business, Universitas Negeri Manado, Indonesia)
Miryam P. Lonto (Accounting Department, Faculty of Economics and Business, Universitas Negeri Manado, Indonesia)

Article Info

Publish Date
15 Jun 2023

Abstract

This study aims to examine the factors that influence financial records in Micro, Small, and Medium Enterprises (MSMEs) in East Bolaang Mongondow Regency. This research is quantitative with a survey method. The population of this study was 3061 SMEs, with a sample size of 342, using a simple random sampling technique. The data were analyzed using linear regression. The results showed that a good understanding of accounting and perceptions of the benefits of accounting had an effect on MSME financial records, while herding behavior had no effect on MSME financial records. This research has implications for MSME actors to further strengthen relations between fellow business actors so that they can exchange experiences about the businesses they run and make good and correct financial records.

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Journal Info
Indonesian Journal of Applied Accounting and Finance
Website

Abbrev

akumulasi

Publisher

Sekolah Vokasi Universitas Sebelas Maret

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

The purpose of this journal is to publish the research results and thoughts on applied accounting and finance which is relevant to the development of accounting and finance professions and practices in Indonesia. This journal covers research in the following areas: Financial Accounting Public Sector ...