Faktor-Faktor yang Mempengaruhi Penggunaan Informasi Akuntansi dengan Ketidakpastian Lingkungan sebagai Variabel Moderating

Abstract

Accounting information is very important for MSMEs, therefore this study expects to acquire experimental proof of what variables are able to influence it. The number of research populations amounted to 988, namely all MSMEs in Kudus Regency in 2020. The purposive sampling method is chosen to determine the sampling technique The quantity of research samples was determined by a slovin formula of 104 based on questionnaires distributed to respondents. Data analysis techniques use Moderated Analysis Regression (MRA). The ends that can be shown are as per the following : The utilization of accounting information is not influenced by accounting knowledge or accounting training, Business owner education affects the utilization of accounting information, Environmental uncertainty is able to reinforce the impact of accounting knowledge on the use of accounting information, Environmental uncertainty is not able to reinforce the impact of accounting training, education of MSME owners on the utilization of accounting information. The end of this study can be utilized as a source of perspective for MSMEs to be motivated to utilize and improve the performance of MSMEs.

Digital Accounting Information System Implementation at BPKAD SAMOSIR District

“…In line with previous researchers who conducted research between training and education conducted by (Aditiya, 2022); (Ermawati & Handayani, 2022); (Harris, 2021); (Fadly & Munthe, 2020); (Anggraini, 2019); (Shirlyani et al, 2018) and (Kharisma & Juliarsa, 2017) which revealed that training and education did not influence the implementation of computerized accounting information systems, but these results were not consistent with research conducted by (Witara & Sumadi, 2022); (Latifah & Abitama, 2021); (Mustofa & Trisnaningsih, 2021); (Nadhifah et al, 2022); (Lubis et al, 2021); (Efriyenty, 2020); and (Zulaeha & Sari, 2020) which states that training and education have a potential impact on the implementation of computerized accounting information systems.…”

“…The results of this research are consistent with research conducted by (Aditiya, 2022); (Nurkafta, 2022); (Sophian & Wi, 2022); (Kustina & Utami, 2022); (Mustofa & Trisnaningsih, 2021); (Jannaha & Triyanto, 2021) and (Lestari & Rustiana, 2019) which revealed that accounting expertise influences the application of accounting information systems that use computers, but is not consistent with research conducted by (Ermawati & Handayani, 2022) and (Kustina & Utami, 2022) which states that accounting expertise has no impact and is not significant on the implementation of digital-based accounting information systems.…”

“…The theoretical basis for developing an information retrieval system is that this program will be successful. Studies that support this statement include research conducted by (Aditiya, 2022); (Nurkafta, 2022); (Sophian & Wi, 2022); (Kustina & Utami, 2022); (Mustofa & Trisnaningsih, 2021); (Jannaha & Triyanto, 2021) and (Lestari & Rustiana, 2019) which states that accounting expertise can impact the application of computerized accounting information systems, however, this finding is not in accordance with research conducted by (Ermawati & Handayani, 2022) Digital Accounting Information System Implementation at Bpkad Samosir District Kuras Purba, Rimky Putra Simanjuntak , Sahala Purba and (Kustina & Utami, 2022) which indicates that accounting skills cannot impact the implementation of computerized accounting information systems.…”

Pengaruh Pengetahuan Akuntansi, Tingkat Pendidikan, Latar Belakang Pendidikan Dan Motivasi Kerja Terhadap Penggunaan Informasi Akuntansi Pada Pelaku Umkm Di Kota Bima

“…Kurangnya pemahaman akuntansi membuat pelaku UMKM kesulitan dalam mencatat laporan keuangan usahanya. Penelitian sebelumnya oleh Listifa & Agus (2021), Candra et al (2020), Hudha (2017), Fithoriah & Pranaditya (2019), Fithoriah & Pranaditya (2019), Yolanda et al (2020), Naomi (2021), Johan & M (2020), Fatimah et al, (2018) menyimpulkan bahwa pengetahuan akuntansi mempengaruhi penggunaan informasi akuntansi, hal ini inkonsisten dengan temuan oleh Zakiah (2020), Ermawati & Handayani (2022), Riyadi & Rismawandi (2016), Puspita & Pramono (2019) yang menyimpulkan bahwa pengetahuan akuntansi tidak berpengaruh terhadap penggunaan informasi akuntansi.…”

Pengaruh Pengetahuan Akuntansi, Tingkat Pendidikan, Latar Belakang Pendidikan Dan Motivasi Kerja Terhadap Penggunaan Informasi Akuntansi Pada Pelaku Umkm Di Kota Bima

“…penelitian terdahulu yang dilakukan oleh Listifa & Agus (2021), Candra et al, (2020), Hudha (2017), Fithoriah & Pranaditya (2019), Yolanda et al (2020), Naomi (2021), Johan & M (2020), Fatimah et al, (2018), dalam penelitiannya menyimpulkan bahwa pengetahuan akuntansi berpengaruh terhadap penggunaan informasi akuntansi. Dan inkonsisten dengan hasil penelitian yang dilakukan oleh Zakiah (2020), Ermawati & Handayani (2022), Riyadi & Rismawandi (2016), Puspita & Pramono (2019), dalam penelitiannya menyimpulkan bahwa pengetahuan akuntansi tidak memengaruhi penggunaan informasi akuntansi.…”