One of the problems that occur in MSMEs can be overcome by the use of accounting information, which can be used as basic capital in making decisions related to business development. This study aims to identify and analyze accounting knowledge, business experience, accounting training and business scale on the use of accounting information. The research uses quantitative methods. The population used in this study were 163 units of MSMEs coffee shops in Surabaya. The sample in this study was taken using the Slovin formula, while the sampling technique used nonprobability sampling with purposive sampling in order to obtain a sample of 62 units. Data obtained directly by questionnaires to respondents. The analysis technique in this study uses multiple linear regression analysis with IBM SPSS Statistics 22 software. The results of this study indicate that (1) accounting knowledge has a positive effect on the use of accounting information; (2) business experience has no positive effect on the use of accounting information; (3) accounting training has a positive effect on the use of accounting information; (4) business scale has a positive effect on the use of accounting information.

The purpose of this study is to determine and analyze the effect of business experience on business success through the use of accounting information as an intervening variable. The quantitative method used in this study was a population of 163 coffee shop SMEs in Surabaya and 62 samples were obtained through purposive sampling. Research data obtained directly by distributing questionnaires. Furthermore, the data were analyzed by path analysis through IBM SPSS Statistics 22 software. This study shows that business experience has a positive effect on the use of accounting information, business experience and the use of accounting information has a positive effect on business success. However, business experience does not have a positive effect on business success through the use of accounting information, which means that the use of accounting information by MSME actors is not able to mediate the effect of business experience on business success.

Perkembangan teknologi dan peningkatan persaingan usaha dalam ekonomi digital 4.0 mengharuskan setiap perusahaan untuk meningkatkan kemampuannya dalam pengambilan keputusan yang tepat. Perusahaan memerlukan desentralisasi dan evaluasi kinerja secara berkala akibat adanya lingkungan bisnis yang dinamis. Penelitian ini bertujuan untuk mengkaji lebih dalam mengenai peran desentralisasi dalam meningkatkan kinerja manajerial. Pendekatan literature review digunakan sebagai metode dalam penulisan artikel ini. Sumber data diperoleh melalui data sekunder, yang mana peneliti menggunakan 17 artikel yang didapatkan dari database google scholar dan telah diseleksi berdasarkan tiga kriteria. Hasil penelitian menunjukkan bahwa desentralisasi memiliki peran penting dalam meningkatkan kinerja manajerial. Proses pendelegasian tanggung jawab dan wewenang yang dilakukan oleh manajemen tingkat atas kepada manajemen tingkat bawah dalam penerapan desentralisasi dianggap mampu mempercepat proses pengambilan keputusan dan memberikan motivasi kepada manajer dalam berbagai tingkatan untuk meningkatkan kinerjanya yang akan berdampak pada peningkatan kinerja perusahaan. Selain itu, desentralisasi dapat memudahkan dalam proses pengumpulan dan pemanfaatan informasi, sehingga manajemen tingkat atas tidak memiliki hambatan dalam proses perumusan perencanaan dan pengambilan keputusan strategis

Taxation is one sector that is able to show its contribution to APBN revenues. However, practice in the field shows that many taxpayers try to cut their tax burden through tax aggressiveness. This article was written with the aim of conducting a literature study/study of several factors that can determine a taxpayer's tax aggressiveness. This study utilizes secondary data by reviewing 36 articles obtained from the Google Scholar database. Articles to be reviewed are first selected with certain criteria. The review of the article gives the result that differences in the way taxpayers and the government view taxation can foster a desire for taxpayers to lower their tax burden through tax aggressiveness. Taxpayers who carry out tax aggressiveness are caused by several factors, namely high capital intensity, large company size, high profitability, leverage, and low CSR disclosure. The implications of this research are expected to be able to represent the urgency of the government's function to implement various efforts in order to increase taxpayer awareness not to carry out tax aggressiveness. Keywords: Tax Aggressiveness; Capital Intensity; Company Size; Profitability; Leverage; CSR

The Indonesian government has assisted micro small and medium enterprises (MSME) in addressing their main problems through the KUR program. In order to complement the KUR program from the government, MSME requires the use of accounting information as a basic capital in decision making. This study aims to determine and analyze the influence of independent variables on dependent variables with moderation by a third variable. This research uses a quantitative method. Primary data in this study were obtained from a sample of 93 MSME Food entrepreneurs in Surabaya registered in E-PEKEN. This study used Moderated Regression Analysis (MRA) with IBM SPSS Statistics 25 software as an analysis tool. The results of the study indicate that (1) accounting knowledge influences the use of accounting information; (2) accounting training influences the use of accounting information; (3) business scale influences the use of accounting information; (4) environmental uncertainty weakens the influence of accounting knowledge on the use of accounting information; (5) environmental uncertainty strengthens the influence of accounting training on the use of accounting information; (6) environmental uncertainty strengthens the influence of business scale on the use of accounting information. This study implies that accounting knowledge, accounting training, and business scale should be a priority for food MSME entrepreneurs in Surabaya registered in E-PEKEN. In facing environmental uncertainty, food MSME entrepreneurs in Surabaya must optimize the available resources. Food MSME entrepreneurs in Surabaya should consider business scale as an important determinant factor in the use of accounting information.