Financial accounting information flow from smaller companies is very helpful to know how the development of the capital structure of the company, how, how much profit the company earned in a given period. Many small and medium enterprises have difficulties in understanding accounting information. The difficulties experienced by small entrepreneurs are generally not able to practice accounting information adequately. Seeing so much of the role and usefulness of accounting information in creating the current financial information to support the survival of (going concern), then through the secondary industry this study wanted to find out the extent of the influence of peneyelengaraan and the use of accounting information to small entrepreneurs perceptions on the accounting information.

This research aims to find out the influence of brand equity variables on oppo smartphone purchase decisions on the people of Bima City. This type of research is associative, the research instrument used is a likert-scale questionnaire. The population in this study is the entire community of Bima City who have bought Oppo smartphone products whose numbers are not known with certainty (unknowns population). The sample in this study was as many as 50 respondents using the unknown population formula, a sampling technique used that is purposive sampling. The data collection techniques used in this study are observations, questionnaires and library studies. The data analysis techniques used are validity test, reliabiity test, simple linear regression analysis, simple correlation coenphysien, determination coefficient and t test. Based on the results of analysis and hypothesis testing states that there is an influence of Brand Equity on Oppo Smartphone Purchase Decisions (case studies in the people of Bima City) with a moderate level of relationship intensity and a magnitude of influence of 30.8%.