scholarly journals PENGARUH JENJANG PENDIDIKAN, SKALA USAHA DAN LAMA USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM DI KECAMATAN CIAWIGEBANG

2019 ◽  
Vol 5 (1) ◽  
Author(s):  
Awanda Nirwana ◽  
Dendi Purnama
Keyword(s):  
Accounting Information ◽  
Education Level ◽  
Significant Positive Effect ◽  
Level Of Education ◽  
Analysis Technique ◽  
Education Levels ◽  
Random Probability ◽  
Positive Effect ◽  
Education Business ◽  
Scale Length

This research aims to analyze the effect of education levels, business scale and length of business on the use of accounting information. The population in this study were all MSMEs in Ciawigebang sub-district as many as 380 MSMEs. While the sample in this study were 79 MSMEs using the slopin formula and random probability with the provision of sample proportions. The data analysis technique used in this study is multiple regression analysis.Based on the results of the study indicate that the level of education, business scale, and duration of business have a significant positive effect on the use of accounting information. Thus, the level of education, business scale and duration of business are determinants of the use of accounting information on MSMEs.�Keywords: use of accounting information, education level, business scale, length of business

scholarly journals The Effect of Education Level, Business Age and Accounting Knowledge on The Implementation of SME Accounting Information Systems in Industrial Era 4.0 (Empirical Study of MSME in South Tangerang)

2019 ◽  
Author(s):  
Khairunnisa . ◽  
Siti Rustiana
Keyword(s):  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Education Level ◽  
Significant Positive Effect ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Level Of Education ◽  
Positive Effect ◽  
Education Business

Thisstudyaimstodeterminetheeffectofeducationlevel,business,and accounting knowledge on the application of MSME accounting information systems in South Tangerangbothpartiallyandjointly.Thevariableusedinthisstudyistheapplicationof accounting information systems as the dependent variable while the level of education, business age, and accounting knowledge as independent variables. The data used in this study are primary data, namely by field studies by distributing questionnaires. The method used in this study is multiple linear regression analysis with probability sampling in the form of random sampling with a sample of one hundred respondents. The results showed that partially the education level had a significant positive effect, business age had a significant positive effect, and accounting knowledge had a significant positive effect on the application of the MSME accounting information system. While the results of the study simultaneously indicate that the level of education, business age, and accounting knowledge, together have a significant positive effect on the application of the MSME accounting information system.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI DI UKM WIG KABUPATEN PURBALINGGA

2020 ◽  
Vol 16 (2) ◽  
pp. 143-170
Author(s):  
Aditya Rahmawan ◽  
Eliada Herwiyanti ◽  
Siti Maghfiroh
Keyword(s):  
Data Analysis ◽  
Sampling Method ◽  
Accounting Information ◽  
Educational Background ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect ◽  
Education Business

This study aimed to examine the factors that influence the use of accounting information in SMEs. The object of research is Wig UKM in Purbalingga Regency. From this research, it can be seen how education, business scale, business age, and accounting knowledge of the use of UKM Wig accounting information in Purbalingga. The number of respondents involved in this study was 82 people. Sampling using a purposive sampling method. Based on the results of research and data analysis using SPSS it was found that: (1) educational background did not have a significant negative effect on the use of accounting information, (2) the business scale had no significant positive effect on the use of accounting information, (3) the age of the business had no significant negative effect on the use of accounting information, and (4) accounting knowledge has a significant positive effect on the use of accounting information.

scholarly journals Pengaruh Independensi Keahlian Profesi Motivasi Kerja Pengalaman Kerja Dan Tingkat Pendidikan Terhadap Kinerja Pengawas Koperasi

2019 ◽  
pp. 1597
Author(s):  
Putu Kodyawati ◽  
Luh Gede Krisna Dewi
Keyword(s):  
Linear Regression ◽  
Work Experience ◽  
Sampling Method ◽  
Surveys And Questionnaires ◽  
Work Motivation ◽  
Education Level ◽  
Professional Expertise ◽  
Level Of Education ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this study was to obtain empirical evidence of the effect of independence, professional expertise, work motivation, work experience and level of education on the performance of cooperative supervisors in Klungkung District. This research was carried out in all cooperatives in Klungkung District. The population is 126 supervisors. The number of samples taken was 66 supervisors with a purposive sampling method. Data collection is done through surveys and questionnaires. The analysis technique used is multiple linear regression. Based on the results of the analysis it was found that independence, professional expertise, work motivation, work experience and education level simultaneously had a positive effect on supervisor performance. Partially that independence, professional expertise, work motivation, work experience and level of education also influence the performance of supervisors. Keywords: Independence, professional proficiency, motivation

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KONSUMSI GENERASI MILENIAL KOTA DENPASAR DI MASA PANDEMI COVID-19

2021 ◽  
pp. 933
Author(s):  
Anak Agung Istri Ratih Kirana ◽  
I Gusti Wayan Murjana Yasa
Keyword(s):  
Food Consumption ◽  
Millennial Generation ◽  
Sampling Methods ◽  
Family Members ◽  
Sampling Technique ◽  
Education Level ◽  
Significant Positive Effect ◽  
Total Consumption ◽  
Analysis Technique ◽  
Positive Effect

The aims of this study were: 1) to analyze the effect of the number of family members, education level, and income, simultaneously on food consumption, non-food consumption, and total consumption of Millennial Generation in Denpasar City; 2) analyze the effect of the number of family members, education level, and income, partially on food consumption, non-food consumption, and the total consumption of Millennial Generation in Denpasar City. This research was conducted in Denpasar City. The sampling technique used in this research is purposive sampling. Methods of data collection is done by observation, questionnaires, and interviews. The analysis technique used in this research is multiple linear regression. The results of this study indicate that the number of family members, education level, and income have a significant effect simultaneously on consumption. The number of family members and income have a significant positive effect on food consumption, education level has no significant effect on food consumption. The number of family members, education level and income have a significant positive effect partially on non-food consumption. The number of family members, education level and income partially have a significant positive effect on total consumption.

scholarly journals THE INFLUENCE OF GUARANTEE VALUE, BUSINESS TURNOVER, BUSINESS AGE AND PROVISION OF ACCOUNTING INFORMATION ON FORMAL CREDIT ACCESS TO SMEs IN BANYUMAS DISTRICT

2021 ◽  
Vol 1 (2) ◽  
pp. 55-68
Author(s):  
Alfiandita Rizka Meivita ◽  
Yusriyati Nur Farida
Keyword(s):  
Financial Institutions ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Sampling Technique ◽  
Information Provision ◽  
Significant Positive Effect ◽  
Credit Access ◽  
Analysis Technique ◽  
Medium Enterprises ◽  
Positive Effect

One of the main problems faced by Small and Medium Enterprises (SMEs) is capital. The limited capital owned by SMEs encouraged them to obtain loans by accessing credit from financial institutions. However, not all SMEs can access credit from financial institutions because before giving credit the creditor needs to gain confidence that the prospective debtor is able to repay his credit based on 5C credit principles (character, capacity, capital, condition of economy, collateral). This study aims to determine the effect of collateral value, business turnover, business age and provision of accounting information on accessibility of formal credit. The type of research used is survey research. The population in this study are all SMEs engaged in the trade sector in Banyumas Regency. The sampling technique used is proportionate stratified sampling with a sample of 100 respondents. Data collection techniques in this study used survey techniques by distributing questionnaires to respondents. The data analysis technique in this study used multiple regression analysis assisted by SPSS software. The results of this study indicate that: (1) collateral value has a significant positive effect on access to formal credit, (2) business turnover has a significant positive effect on access to formal credit, (3) business age has no significant influence on access to formal credit, (4) information provision accounting has a significant positive effect on access to formal credit. Adjusted R Square testing results show that the effect of collateral value, business turnover, business age, and provision of accounting information on access to formal credit is 54.7% while 45.3% can be explained by other variables not examined. The implication of this research is to be able to increase access to formal credit, SMEs need to (1) own assets that can be used as collateral where the value must be greater than the amount of credit proposed, (2) improve their ability to manage businesses to obtain optimal business turnover, (3) strive to improve the provision of accounting information appropriately so that it can facilitate financial institutions to assess actual business conditions

scholarly journals TINGKAT PENDIDIKAN, LITERASI AKUNTANSI, DAN PERSEPSI PEMILIK UMKM TENTANG AKUNTANSI SEBAGAI DETERMINAN PENGGUNAAN INFORMASI AKUNTANSI

2021 ◽  
Vol 5 (2) ◽  
Author(s):  
Atika Jauharia Hatta ◽  
Oktyas Budiyati
Keyword(s):  
Regression Analysis ◽  
Accounting Information ◽  
Education Level ◽  
Level Of Education ◽  
Positive Effect

The main objective of this research is to determine the effect of MSME owners perception about using the accounting information, education level, and accounting literacy on the use of accounting nformation on MSME. Sample used in this study amounted to 93 respondents of MSME owner in Malioboro, Yogyakarta. Using multiple linier regression analysis the results shows that: (1) there is a positive the effect of MSME owner’s perception about the use of accounting information for MSME (2) level of education has no effect on the use of accounting information for MSME; (3) accounting literacy has a positive effect of accounting information for MSME.

scholarly journals PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI DAN KEAHLIAN PEMAKAI TERHADAP KUALITAS INFORMASI AKUNTANSI (STUDI EMPIRIS PADA PEMERINTAH KABUPATEN MINAHASA SELATAN)

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Cornelia Ferny Jansen ◽  
Jenny Morasa ◽  
Anneke Wangkar
Keyword(s):  
Information Technology ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
User Expertise ◽  
Analysis Technique ◽  
Quality Of Accounting Information ◽  
Positive Effect

Information is the result of data processing that gives meaning and benefit. Thus, information systems have an important role in relation to the quality of accounting information. The growing information system used then the resulting information will be better and will provide various facilities on the activities of government agencies in order to improve the quality of accounting information. This study aims to determine how the influence of the use of information technology and user expertise on the quality of accounting information. The sample in this research consist of 30 SKPD in South Minahasa Regency. Data analysis technique used is multiple linear regression analysis. The results showed that the use of information technology has a significant positive effect on the quality of accounting information as well as the expertise of users who have a significant positive effect on the quality of accounting information.Keywords : Information, Information Technology, User Expertise, Quality Accounting Information

Peranan Ketua Pengurus dan Manajer Dalam Penyusunan dan Penerapan Laporan Keuangan Berbasis SAK ETAP Pada Koperasi di Kota Palembang

2019 ◽  
Vol 14 (2) ◽  
pp. 119
Author(s):  
Riza Syahputera ◽  
Martha Rianty
Keyword(s):  
Data Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Regression Test ◽  
Using Data ◽  
The City ◽  
Positive Effect

AbstractThis study aims to determine the effect of the role of the Chairperson and Cooperative Manager in the preparation and application of Financial Statements based on SAK ETAP in cooperatives in the city of Palembang. This research is a quantitative study using data obtained from questionnaires and measured using a Likert scale. The sampling technique used is purposive sampling. The sample used in this study was the Chairperson of the cooperative and the manager of the cooperative in the city of Palembang. The cooperatives studied were 203 cooperatives. The data analysis technique used is multiple linear regression test. The results showed that the role of cooperative leaders and managers had a significant positive effect on the preparation and application of SAK ETAP-based financial statements.Keywords : chairman, manager, SAK ETAP, cooperative

Pengaruh Solvabilitas Terhadap Return Saham Dengan Earning Per Share Sebagai Variabel Moderasi

2020 ◽  
Vol 1 (1) ◽  
pp. 45-50
Author(s):  
Adinda Novia Ardianti ◽  
Elva Nuraina ◽  
Liana Vivin Wihartanti
Keyword(s):  
Regression Analysis ◽  
Stock Returns ◽  
Quantitative Research ◽  
Sampling Technique ◽  
Observation Data ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Food And Beverage ◽  
Positive Effect ◽  
Descriptive Statistical Analysis

Abstract— The purpose of this study is to analyze the effect of solvency on stock returns by using EPS as a moderating variable in the Food and Beverage companies listed on the IDX for the period 2015-2017. This study uses a type of quantitative research with a sampling technique that is purposive sampling. The research observation data were 36 companies. The analysis technique uses descriptive statistical analysis, classic assumption test and hypothesis testing using Moderated Regression Analysis (MRA). The results of the study prove that solvency has a not significant positive effect on stock returns and EPS reinforces the effect of solvency on stock returns. The smaller the level of solvability, the smaller the risk obtained. Keywords—: Solvability; Returns; EPS.

scholarly journals PENGARUH KUALITAS LAYANAN DAN KEPERCAYAAN TERHADAP KEPUASAN NASABAH DALAM MENGGUNAKAN BRI MOBILE (BRIMO)

account ◽  
2021 ◽  
Vol 8 (1) ◽  
Author(s):  
Asri Mandiri ◽  
Efri Yanto ◽  
Elisabeth Metekohy
Keyword(s):  
Linear Regression ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Mobile Banking ◽  
Significant Positive Effect ◽  
Simultaneous Test ◽  
Analysis Technique ◽  
Customer Trust ◽  
Positive Effect

ABSTRACT  This research aims to analyze the effect of service quality and trust on customer satisfaction in using BRIMobile (BRImo) partially and simultaneously. The sample in this research consisted of 100 customers of Bank Rakyat Indonesia. The analysis technique used is multiple linear regression with analysis tools, namely SPSS Version 26.0. The results of this research partially indicate that service quality and customer trust have a significant positive effect on customer satisfaction in using BRI Mobile (BRImo). Based on the results of the simultaneous test, it was found that service quality and customer trust had a significant positive effect on customer satisfaction in using BRI Mobile (BRImo).   Keywords: Service Quality, Customer Trust, Mobile Banking, BRI, Customer Satisfaction ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh kualitas layanan dan kepercayaan terhadap kepuasan nasabah dalam menggunakan BRI Mobile (BRImo) secara parsial dan simultan. Sampel dalam penelitian ini terdiri dari 100 nasabah Bank Rakyat Indonesia. Teknik analisis yang digunakan adalah regresi linear berganda dengan alat bantu analisis yaitu SPSS Versi 26.0. Hasil penelitian ini secara parsial menunjukkan bahwa kualitas layanan dan kepercayaan berpengaruh positif signifikan terhadap kepuasan nasabah dalam menggunakan BRI Mobile (BRImo). Berdasarkan hasil uji simultan, ditemukan bahwa kualitas layanan dan kepercayaan berpengaruh positif signifikan terhadap kepuasan nasabah dalam menggunakan BRI Mobile (BRImo).   Kata kunci: Kualitas layanan, Kepercayaan, Mobile Banking, BRI, Kepuasan Nasabah

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