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Factors Affecting Micro, Small and Medium Enterprises in the Use of Accounting Information on Culinary Business in the North Purwokerto

Author

Listed:
  • Hanna HANIFA

    (Jenderal Soedirman University, Purwokerto, Indonesia)

  • Oman RUSMANA

    (Jenderal Soedirman University, Purwokerto, Indonesia)

  • Dona PRIMASARI

    (Jenderal Soedirman University, Purwokerto, Indonesia)

Abstract

This research is survey research on MSME in the North Purwokerto sub-district. Lack of ability to use accounting information is one of the main factors that cause problems and result in the failure of MSMEs in developing businesses. This study aims to examine and analyze the factors that influence the use of accounting information. These factors are owner/manager education level, business age, business size, business turnover and accounting training. This study uses primary data. The population in this study is the MSME culinary sector in the North Purwokerto sub-district. The sampling technique used was convenience sampling. The data was collected by conducting a field survey using a questionnaire. Respondents in this study were 60 MSME owners/managers in the culinary sector in North Purwokerto. The data analysis method used multiple linear regression analysis using SPSS Statistics 23 with α 0.05. The results of this study indicate that business age, business turnover and accounting training affect the use of accounting information. Accounting training is the factor that most influences the use of accounting information. However, the owner/manager’s education level and business size did not affect the use of accounting information.

Suggested Citation

  • Hanna HANIFA & Oman RUSMANA & Dona PRIMASARI, 2023. "Factors Affecting Micro, Small and Medium Enterprises in the Use of Accounting Information on Culinary Business in the North Purwokerto," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(8), pages 32-47, August.
    • Handle: RePEc:ahd:journl:v:4:y:2023:i:8:p:32-47
    DOI: 10.37945/cbr.2023.08.05
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    More about this item

    Keywords

    micro; small and medium enterprises; education level of owner or manager; business age; business size; business turnover; accounting training; use of accounting information;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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