Cesilia Mile, Hais Dama, Lukman Pakaya

Pengaruh Pengetahuan Akuntansi, Modal Usaha dan Pengalaman Usaha Terhadap Penggunaan Informasi Akuntansi Pelaku UMKM

Introduction

Pengaruh pengetahuan akuntansi, modal usaha dan pengalaman usaha terhadap penggunaan informasi akuntansi pelaku umkm . Kaji pengaruh pengetahuan akuntansi, modal, & pengalaman usaha terhadap penggunaan info akuntansi pelaku UMKM di Gorontalo. Pengetahuan & pengalaman berpengaruh, modal tidak.

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan akuntansi, modal usaha dan pengalaman usaha terhadap penggunaan infromasi akuntansi pada pelaku UMKM di kota Gorontalo. Populasi yang diteliti dalam penelitian ini adalah pelaku usaha mikro, kecil, dan menengah (UMKM) di Kota gorontalo dari berbagai jenis usaha. Sampel yang diambil berjumlah 100 responden dengan mengacu pada rumus Slovin. Analisis data dilakukan menggunakan bantuan perangkat lunak SPSS. Metode pengujian data dalam penelitian ini mencakup uji validitas dan uji reliabilitas. Selain itu, dilakukan uji asumsi klasik dan analisis regresi linier berganda untuk menguji serta membuktikan hipotesis yang diajukan dalam penelitian ini. Hasil penelitian menunjukkan bahwa pengetahuan akuntansi, dan pengalaman usaha memiliki pengaruh terhadap penggunaan informasi akuntansi, sementara modal usaha tidak berpengaruh terhadap penggunaan informasi tersebut. 

Review

This study investigates a highly relevant and critical topic concerning the factors influencing the adoption of accounting information among Micro, Small, and Medium Enterprises (MSMEs) in Gorontalo City. The clear objective to examine the impact of accounting knowledge, business capital, and business experience on the use of accounting information is well-articulated. Understanding these drivers is fundamental for promoting better financial management practices within MSMEs, which are vital contributors to economic growth, particularly in regional contexts. The paper's contribution lies in empirically testing these relationships, offering specific insights into the local MSME landscape. Methodologically, the research adopts a quantitative approach, utilizing a sample of 100 MSME actors, determined through Slovin's formula. The use of standard statistical techniques, including validity and reliability tests, classical assumption tests, and multiple linear regression analysis via SPSS, appears appropriate for testing the hypothesized relationships. The findings indicate that accounting knowledge and business experience significantly influence the use of accounting information, while, interestingly, business capital does not. This differential impact provides valuable initial insights, suggesting that human capital and entrepreneurial journey aspects might be more salient than financial endowment in prompting MSMEs to utilize accounting data for decision-making. While the study presents clear objectives and relevant findings, several areas could be further strengthened in the full manuscript. A clearer articulation of the theoretical framework guiding the selection of variables would enhance the conceptual rigor. Furthermore, the intriguing finding that business capital has no significant influence warrants a more in-depth discussion and theoretical explanation within the paper, perhaps exploring potential mediating factors or threshold effects. For practical implications, the paper should elaborate on how these findings can inform policy-makers and support programs aimed at improving MSME financial literacy and information usage. Future research could consider expanding the sample size, incorporating qualitative methods to understand the nuances of *how* these factors operate, and exploring the generalizability of these findings to other regions or MSME types.

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