FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI INFORMASI AKUNTANSI PADA UMKM DI KOTA BANJARMASIN

Muhammad Zakariyya, NIM.: 20108040086 (2024) FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI INFORMASI AKUNTANSI PADA UMKM DI KOTA BANJARMASIN. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Accounting records carried out by MSMEs cannot be separated from the existence of accounting information as financial records used to find out how much income is earned and costs used during a certain period of time. This research is a quantitative research with the aim of determining the factors that influence the implementation of accounting information in MSMEs in the city of Banjarmasin. Data analysis using multiple linear regression methods using SPSS version 26. Based on the results of the study, it shows that simultaneously the variables of accounting knowledge, business scale, organizational culture, and business age affect the implementation of accounting information. While partially, the variables of accounting knowledge and organizational culture have a significant effect on the implementation of accounting information. In addition, the variables of business scale and business age partially do not affect the implementation of accounting information. Research also reveals that MSMEs in the city of Banjarmasin have good accounting knowledge and compliance with company regulations. Meanwhile, the scale of MSMEs is still classified at a low level with a short business life.

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