The Influence of Educational Background, Accounting Knowledge and Business Size on the Implementation of the Accounting Cycle in MSMEs in South Tangerang City (Study in East Jakarta District)

Abstract

This study aims to obtain evidence that educational background affects the application of accounting cycles in SMEs , accounting knowledge affects the application of accounting cycles in SMEs, and business size influences the implementation of accounting cycles in SMEs in East Jakarta Subdistrict. This research uses quantitative research method. Data collection techniques in this study using questionnaires. The data analysis technique in this study uses Partial Least Square (PLS) method using SmartPLS version 3 software. Based on the results of the data analysis obtained results that there is a significant influence between the educational background to the application of accounting cycles in SMEs, there is a significant influence between accounting knowledge to the application of accounting cycles in SMEs, and there is no significant influence between business size to the application of accounting cycles in SMEs in East Jakarta Subdistrict.