scholarly journals FAKTOR-FAKTOR - FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM (Survei Perusahaan UMKM PDAM Tirta Sejiran Setason Kab. Bangka Barat)

MBIA ◽  
2019 ◽  
Vol 18 (3) ◽  
pp. 90-100
Author(s):  
Siti Nurhayati Nafsiah
Keyword(s):  
Small Businesses ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Educational Background ◽  
Coefficient Of Determination ◽  
Level Of Education ◽  
Simultaneous Test ◽  
Medium Enterprises

 Abstract In general, Micro, Small and Medium Enterprises, or commonly called MSMEs, are one of the economic activities carried out by the majority of citizens in Indonesia. One that is important for UMKM is the use of accounting information, in which researchers conduct surveys in the West Bangka PDAM TSS. The UMKM problem consists of a number of problems, especially in small businesses such as the error of goods sent, bureaucratic processes or slow payment in government, inappropriate prices, late arrival of goods, and competition that is not complex or unhealthy. Then it is proven that the use of accounting information for UMKM owners, especially in small businesses, is irrelevant or not timely, so that the PDAM has difficulty developing. The purpose of this research is to determine the effect of whether or not the last level of education, scale of business, length of business, educational background, and accounting knowledge of the use of accounting information at UMKM. The population in this study is that all owners and employees of UMKM are 55 permanent employees of UMKM. For the study sample because the population is less than 100 people, the sample is the same in a population of 55 permanent UMKM employees. The data collection used is using questionnaires to UMKM owners and employees. The data analyzed are validity, reliability, descriptive statistics, normality test, multicollinearity, heteroscedasticity, multiple linear regression analysis, coefficient of determination test, simultaneous test and partial test. The results showed that for the simultaneous test or jointly the five variables had a significant effect on the use of accounting information at UMKM. Whereas for partial or individual tests that the variables of the last level of education, scale of business, length of business, and educational background the results did not significantly influence the use of accounting information at UMKM, while for other variables namely accounting knowledge the results had a significant effect on the use of information accounting at UMKM.   Keywords: Micro, Small and Medium Enterprises (UMKM), Use of Accounting Information, Latest Education Level, Business Scale, Business Length, Educational Background, Accounting Knowledge.   Abstrak   Secara umum, Usaha Mikro Kecil dan Menengah atau biasa disebut dengan UMKM adalah salah satu aktivita ekonomi yang dilakukan mayoritas warga negara di Indonesia. Salah satu yang menjadi penting bagi UMKM yaitu penggunaan informasi akuntansi, dimana peneliti melakukan surveynya di PDAM TSS Bangka Barat. Dalam permasalahan UMKM terdiri dari beberapa permasalahan, terutama di usaha kecil seperti kesalahan barang yang dikirim, proses biroklasi atau pembayaran yang lambat di pemerintahan, harga yang tidak sesuai, barang yang terlambat datang, dan persaingan yang tidak kompotitif atau tiak sehat. Maka hal tersebut terbukti bahwa penggunaan informasi akuntansi pada pemilik UMKM terutama di usaha kecil tidaklah relevan atau tidak tepat waktu, sehingga pihak PDAM tersebut menjadi kesulitan untuk bisa berkembang. Tujuan dari  penelitia ini yaitu untuk mengetahui berpengaruh atau tidaknya jenjang pendidikan terakhir, skala usaha, lama usaha, latar belakang pendidikan, dan pengetahuan akuntansi terhadap penggunaan informasi akuntansi pada UMKM. Populasi dalam penelitian tersebut yaitu seluruh pemilik dan karyawan UMKM berjumlah 55 karyawan tetap UMKM. Untuk sampel penelitian dikarenakan populasinya kurang dari 100 orang, maka sampelnya sama di populasi sebanyak 55 karyawan tetap UMKM. Pengumpulan data yang digunakan yakni menggunakan penyebaran kuesioner kepada pemilik dan karyawan UMKM. Data-data yang dianalisis yaitu uji validitas, reliabilitas, statistik deskriptif, uji normalitas, multikoliniearitas, heteroskedastisitas, analisis regresi linear berganda, uji koefisien determinasi, uji simultan dan uji parsial. Hasil penelitian menunjukan bahwa untuk uji simultan atau secara bersama-sama  kelima variabel bersifat berpengaruh signifikan terhadap penggunaan informasi akuntansi pada UMKM. Sedangkan untuk uji parsial atau secara sendiri-sendiri bahwa variabel jenjang pendidikan terakhir, skala usaha, lama usaha, dan latar belakang pendidikan hasilnya tidak berpengaruh signifikan terhadap penggunaan informasi akuntansi pada UMKM, sementara itu untuk variabel lainnya yaitu pengetahuan akuntansi hasilnya berpengaruh signifikan terhadap penggunaan informasi akuntansi pada UMKM.   Kata Kunci: Usaha Mikro, Kecil, dan Menengah (UMKM), Penggunaan Informasi Akuntansi, Jenjang Pendidikan Terakhir, Skala Usaha, Lama Usaha, Latar Belakang Pendidikan, Pengetahuan Akuntansi.    

scholarly journals Faktor-Faktor yang Mempengaruhi Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Pada Usaha Barbershop

2021 ◽  
Vol 24 (2) ◽  
pp. 68-83
Author(s):  
Niken Kusumawardani
Keyword(s):  
Random Sampling ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Educational Background ◽  
Level Of Education ◽  
Business Experience ◽  
Medium Enterprises

This research aims to; 1) Determine the effect of education level on the preparation of SAK ETAP financial statements; 2) Determine the influence of educational background on the preparation of SAK ETAP financial statements; 3) Determine the effect of business scale on the preparation of SAK ETAP financial statements; 4) Determine the effect of business experience on the preparation of SAK ETAP financial statements. The sample of this research is the Barbershop Micro, Small and Medium Enterprises (UMKM) in Tanjung Senang District. This sampling method uses random sampling. Data were analyzed using multiple linear regression analysis. The results showed that the level of education, educational background, and business scale did not significantly influence the preparation of SAK ETAP financial statements. Only business experience has a significant effect on the preparation of SAK ETAP financial statements.

scholarly journals Peran Baitul Maal Wat Tamwil (BMT) Husnayain Terhadap Perkembangan Usaha Mikro Kecil dan dan Menengah

2017 ◽  
Vol 1 (1) ◽  
pp. 68-89
Author(s):  
Sumardi Sumardi ◽  
Zulpahmi Zulpahmi
Keyword(s):  
Small And Medium Enterprises ◽  
Hypothesis Test ◽  
Survey Methods ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Test Reliability ◽  
Coefficient Of Determination ◽  
Significance Level ◽  
Medium Enterprises ◽  
Positive Effect

This study aims to determine the role of Baitul Maal Wat Tamwil (BMT) Husnayain Against the Development of Micro Small and Medium Enterprises (UMKM). In the study used survey methods by taking samples from the population. The sample in this research is Baitul Maal Wat Tamwil (BMT) Husnayain customer, with 65 respondents. Data processing techniques and data analysis used are validity test, reliability test, classical assumption test, multiple linear regression analysis, hypothesis test, and coefficient of determination. ttabel sebesar 1,998 dan signifikansi sebesar 0,004 < 0,05, sedangkan pembiayaan murabahah berpengaruh positif terhadap perkembangan usaha mikro">Based on the results of the discussion of al-qardhul al-hasan financing has a positive effect on the development of micro, small and medium enterprises small and medium with a tcount of 2,962> ttable of 1.998 and significance of 0.004 <0.05, while murabahah financing has a positive effect on the development of micro enterprises ttabel sebesar 1,998 dan signifikansi sebesar 0,046 < 0,05, dan pembiayaan mudharabah berpengaruh positif terhadap perkembangan usaha mikro, kecil dan menengah kecil dan menengah menunjukkan thitung sebesar 4,713 > ttabel sebesar 1,998 dan signifikansi">, Small and medium-sized small and medium enterprises shows t count of 2.195> ttable of 1.998 and significance of 0.046 <0.05, and mudharabah financing has a positive effect on the development of micro, small and medium enterprises small and medium scale shows tcount of 4.713> ttable of 1.998 and significance Ftabel 3,15 dan tingkat signifikansi sebesar 0,000 < 0,05 dengan demikian dapat dikatakan bahwa al-qardhul al-hasan, murabahah dan mudharabah secara bersama-sama berpengaruh signifikan terhadap perkembangan">0.000 <0.05, simultaneously that the value of Fcount 67,809> Ftable 3.15 and the significance level of 0.000 <0.05 thus it can be said that al-qardhul al-hasan, murabaha and mudaraba together significantly influence the development micro small and Medium Enterprises. Keywords; Financing of al-qardhul al-hasan; murabaha; mudaraba; and micro and small business (UMKM)

scholarly journals Analisis Beberapa Faktor Yang Berpengaruh terhadap Penggunaan Informasi Akuntansi pada Usaha Kecil dan Menengah

2020 ◽  
Vol 3 (2) ◽  
pp. 167
Author(s):  
Seftianita Nirmalasari
Keyword(s):  
Data Analysis ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Economic Community ◽  
Job Opportunities ◽  
Medium Enterprises

Small and medium enterprises are the largest economic community in Indonesia and are one of the factors of economic growth after the economic crisis. In addition, small and medium-sized businesses open up quite large job opportunities. Accounting information is one of the important things for the development of small and medium enterprises. Soo this research, the writer wants to analyze more clearly several factors that influence the use of accounting information in small and medium enterprises in the Pudak city Gresik. The population in this study was the owners/managers of small and medium enterprises in Pudak city Gresik. The number of samples studied was 86 respondents. The sampling method was used a random sampling technique. The data analysis used multiple linear regression analysis with the help of the SPSS program. The results of data analysis show that business scale, business age, accounting knowledge, and accounting training are found to have a positive and significant effect on the use of accounting information in small and medium enterprises in the Pudak city Gresik.

scholarly journals PENGARUH PANDEMI COVID-19 SECARA PSIKOLOGIS, ETOS KERJA, OMZET TERHADAP PRODUKTIVITAS USAHA MIKRO KECIL DAN MENENGAH DI KABUPATEN SLEMAN YOGYAKARTA

2021 ◽  
Vol 16 (2) ◽  
Author(s):  
Ary Subiyantoro, SE, MM ◽  
Susatyo Herlambang
Keyword(s):  
Data Collection ◽  
Work Ethic ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Significance Test ◽  
Test Reliability ◽  
Coefficient Of Determination ◽  
F Test ◽  
Medium Enterprises

Abstract   The purpose of this study was to determine the psychological effect of the Covid-19 pandemic, work ethic and turnover on the productivity of micro, small and medium enterprises in Sleman Regency, Yogyakarta. Data collection techniques through interviews with data collection instruments in the form of questionnaires. This study uses quantitative analysis techniques using validity test, reliability test, classical assumption test, multiple linear regression analysis, coefficient of determination, significance test (t test and F test). The results of the study obtained the results of the regression equation Y = -0.164 + 0.355 X1 + 0.447 X2 + 0.253 X3, while from the F test results, the calculated f value is 61.355, above the standard Sig significance value of 0.000 or f table of 3.97, or the value of significant is less than 0.05, which means that the Covid-19 pandemic psychologically, work ethic and turnover affect the productivity of micro, small and medium enterprises in Sleman Regency, Yogyakarta.   Keywords : Covid-19 Pandemic, Psychological, Work Ethic, Turnover, Productivity

scholarly journals Determinan Keberhasilan UMKM Berbasis Ekonomi Kreatif di Kabupaten Bantul

2021 ◽  
Vol 5 (2) ◽  
pp. 87
Author(s):  
Sri Widodo ◽  
Afri Ovita
Keyword(s):  
Regression Analysis ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Business Success ◽  
Creative Economy ◽  
Economic Sectors ◽  
Analysis Technique ◽  
Medium Enterprises

<div class="page" title="Page 1"><div class="layoutArea"><div class="column"><p><span>Micro, small and medium enterprises are one of the economic sectors that have a significant role in the country's economy, and Indonesia is no exception. In Indonesia, MSMEs have a role in increasing the country's Gross Domestic Product (GDP) and absorbing labor which can reduce unemployment. The purpose of this study was to determine the effect of using accounting information, business capital, and business age on the success of creative economy-based SMEs in Bantul Regency. The sample in this study was selected by purposive sampling, as many as 197 respondents. The analysis technique used in this study uses multiple linear regression analysis. The results of the study prove that the use of accounting information and business age have an effect on business success, while business capital has no effect on business success. The implications of this research are for MSMEs to increase the use of accounting information and maximize the use of business capital</span></p></div></div></div>

scholarly journals PENGARUH E-BILLING, DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN PAJAK

2020 ◽  
Vol 3 (2) ◽  
pp. 117-130
Author(s):  
Arsyad Ardiansyah ◽  
Mediya Destalia ◽  
M Iqbal Harori
Keyword(s):  
Data Analysis ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Test Results ◽  
Purposive Sampling ◽  
Simultaneous Test ◽  
Medium Enterprises

This study aims to determine the effect of e-billing,and understanding of taxation on tax compliance on taxpayers of micro, small and medium enterprises (MSMEs) registered at KPP Pratama Tanjung Karang. This type of explanatory research using a quantitative approach. The population in this study were micro, small, and medium enterprises (MSMEs) registered at KPP Pratama Tanjung Karang. The sampling technique used purposive sampling with a sample of 100 respondents. Data analysis in this study using multiple linear regression analysis with SPSS 25.0 software tools. Based on the results of research and data analysis, it shows that partially e-billing and understanding of taxation have a significant effect on tax compliance. The simultaneous test results show that e-billing, and understanding of taxation have an effect on tax compliance. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh e-billing, dan pemahaman perpajakan terhadap kepatuhan pajak pada wajib pajak pelaku usaha mikro, kecil, dan menengah (UMKM) yang terdaftar di KPP Pratama Tanjung Karang. Jenis penelitian eksplanatori dengan menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah pelaku usaha mikro, kecil, dan menengah (UMKM) yang terdaftar di KPP Pratama Tanjung Karang. Teknik pengambilan sampel menggunakan purposive sampling dengan sampel 100 responden. Analisis data dalam penelitian ini menggunakan analisis regresi linear berganda dengan alat bantu software SPSS 25.0. Berdasarkan hasil penelitian dan analisis data menunjukkan bahwa secara parsial e-billing dan pemahaman perpajakan, berpengaruh signifikan terhadap kepatuhan pajak. Hasil pengujian secara simultan menunjukan bahwa e-billing, dan pemahaman perpajakan berpengaruh terhadap kepatuhan pajak.

scholarly journals Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik pada UMKM di Kabupaten Manokwari

Akuntabilitas ◽  
2020 ◽  
Vol 13 (2) ◽  
pp. 251-258
Author(s):  
Ika Puji Ladesthi Mahartuti ◽  
Syarifuddin Syarifuddin ◽  
Mona Permatasari Mokodompit
Keyword(s):  
Significant Influence ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Educational Background ◽  
Financial Accounting ◽  
Financial Statement ◽  
Accounting Standard ◽  
Business Size ◽  
Medium Enterprises

The Financial Accounting Standard Board has made Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) to facilitate Micro, Small and Medium Enterprises (MSMEs) actors in presenting accounting information, but in fact the implementation of SAK ETAP is still low. The aim of this study is to anaylze the factors that influence the implementation of SAK ETAP in MSMEs in Manokwari Regency. Data research was obtained through questionnaires given to 81 MSMEs’ trade sector owners in Manokwari Regency. Data wereanalyzed using multiple linear regression analysis. The results showed that only qualitative financial statement characeristic factor that have significant influence on the implementation of SAK ETAP in MSMEs in Manokwari Regency. Whereas the factors of providing information and socialization, understanding of information technology, business size, length of business and owner’s educational background have no significant influence on the implementation of SAK ETAP in MSMEs in Manokwari Regency

scholarly journals Faktor keberhasilan usaha pada UMKM industri sandang dan kulit di Kecamatan Wirobrajan Kota Yogyakarta

2020 ◽  
Vol 2 (1) ◽  
pp. 55-62
Author(s):  
Rani Eka Diansari ◽  
Rendy Rahmantio
Keyword(s):  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Business Success ◽  
Validity And Reliability ◽  
Quality Of Data ◽  
Leather Industry ◽  
Medium Enterprises

This study aimed to test the effect of using accounting information and capital on the business success of Micro Small and Medium Enterprises (MSMEs) in the Wirobrajan District, Yogyakarta Regency. The Population in this research is the MSMEs in Yogyakarta Regency. Sample taken there were only registered with the Department of Trade Industry and Cooperatives on Yogyakarta Regency, MSMEs in the clothing and leather industry, operating for more than five years, take notes on business management, the respondents as many as 34. The sampling technique used purposive sampling. The data analysis technique used in this research includes the quality of data consists of the validity and reliability test—the hypothesis consisting of the multiple linear regression analysis. The result indicates that accounting information and capital have a significant impact on business success

IMPACT OF AIS AND STRESSED OUT AN EMPLOYEES TO THEIR PERFORMANCE AT PT EFRATA RETAILINDO

2019 ◽  
Vol 5 (1) ◽  
pp. 22-30
Author(s):  
Wiwit Ayu Retno Sari ◽  
Suhendro Suhendro ◽  
R. Riana Dewi
Keyword(s):  
Information Systems ◽  
Work Stress ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Accounting Information System ◽  
Accounting Information Systems

This research aims to test the influence of accounting information system and work stress on performance of employees of PT Efrata Retailindo. The type of research used in this research is quantitative research. The source of the data in the research is primary data. The population in this study are all employees of PT Efrata Retailindo totalling 47 people. Sampling techniques in the study using a purposive sample. While the data collection method used is to use the questionnaire to all employees of PT Efrata Retailindo. Data analysis techniques using multiple linear regression analysis. Based on the results of the study it can be concluded that work stress had no effect on performance of employees of PT Efrata Retailindo, while information systems accounting effect on the performance of the employees of PT Efrata Retailindo. The value of the coefficient of determination (R2) amounting to 0.106. This indicates that variansi on a variable performance practice undertaken by the company PT Efrata Retailindo of 10.6% can be explained by work stress variables and accounting information systems, while the remaining 89.4% explained by other factors outside the researched.

scholarly journals Analysis of Labor Absorption (Study in Kerupuk Sanjai Small and Medium Enterprises in Kabupaten Lima Puluh Kota)

2019 ◽  
Vol 2 (2) ◽  
pp. 68-75
Author(s):  
Nelvia Iryani ◽  
Syaiful Anwar
Keyword(s):  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Field Research ◽  
Least Square Method ◽  
Multiple Linear Regression Analysis ◽  
Least Square ◽  
Economic Activities ◽  
Ordinary Least Square ◽  
Production Value ◽  
Medium Enterprises

Labor is a very important asset in economic activities, but often the number of workers exceeds the available employment capacity, so it is very necessary to analyze the factors that affect employment. This study aims to estimate the relationship between wage, capital, production value to the amount of employment in Kerupuk Sanjai Small and Medium Enterprises (SMEs) in Kabupaten Limapuluh Kota This type of research is field research and use questioner to 100 respondens . The analytical tool used is multiple linear regression analysis with OLS (Ordinary Least Square) method and data processing using SPSS VR.21 software. The results of the study show that  all independent variabels has a  significant effect on labor absorption in Kerupuk Sanjai SMEs in Kabupaten Limapuluh Kota. capital is the variable that has the most influence in the absorption of labor in the Kerupuk Sanjai Small and Medium Enterprises (SMEs) in Kabupaten Limapuluh Kota.

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