DETERMINAN DALAM PENERAPAN INFORMASI AKUNTANSI PADA PELAKU UMKM

Abstract

This research aims to determine and analyze determining factors in the application of accounting information to MSME actors. The factors examined in this research include the influence of MSME actors' perceptions regarding accounting, business level, business age, educational level and accounting training on Application of Accounting Information. The population in this research is the Joint Business Group "Bruwun Alas" located in Notog Village, Patikraja District, Banyumas Regency. This type of research associative research,determine the sample in this research using the Simple Random Sampling technique. The type of data used in the research is primary data. The data analysis technique used in this research is Multiple Linear Regression Analysis. The results of this research state that the variables Perception of MSME Actors related to Accounting, Business Level, Business Age, Education Strata, and Accounting Training simultaneously have a significant effect on the Application of Accounting Information. In the partial test, only the Accounting Training variable was found to have a significant effect on the Application of Accounting Information.