Jurnal Penelitian & Pengkajian Ilmiah Mahasiswa (JPPIM)

TINGKAT PENDIDIKAN, UKURAN USAHA DAN LAMA USAHA YANG MEMPENGARUHI PENGGUNAAN SISTEM INFORMASI AKUNTANSI

Sa'oda Sa'oda — 2023-09-01

The objectives of this research are to 1) Find out whether the level of education, business size and length of business partially influence the use of accounting information systems in the MSMEs of Kripik tempe Sanan, 2) Find out whether the level of education, size of business and length of business simultaneously influence the use of accounting information systems on Sanan tempe chips MSMEs. The population in this study was also used as a research sample, using saturated sampling or Census, namely 35 people. Data collection techniques through questionnaires. Data analysis techniques use descriptive statistics and inferential statistics. The results of the research show (1) The level of education, business size, and length of business partially influence the use of accounting information systems in Sanan Tempe Chip MSMEs, as evidenced by the t test, where the value is significant at the 5% test level (sig. t < ); (2) Level of education, business size, and length of business simultaneously influence the use of accounting information systems in Sanan Tempe Chip MSMEs, as proven through the F test, where the value is significant at the 5% test level (sig. F < ).

PENGARUH ASPEK KEUANGAN, PENGGUNAAN INFORMASI AKUNTANSI DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KINERJA USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI KECAMATAN KEDUNG KANDANG KOTA MALANG

Bernardus Bengo Daha — 2023-09-04

This research aims to analyze the influence of financial aspects, use of accounting information and human resource competence on the performance of micro, small and medium enterprises (MKM) in Kedung Kandang District, Malang City. (X1) The influence of financial aspects on the performance of MSMEs, (X2) The influence of the use of accounting information on the performance of MSMEs, (X3) The influence of human resource competence on the performance of MSMEs. In Kedung Kandang District, Malang City. In this research, the Slovin formula is used, which is a sampling technique if all MSME actors in the population are sampled. The data used in this research is primary data from the results of distributing questionnaires. Classical Assumption Testing Methods, Linearity Test, Multicollinearity Test, Heteroscedasticity Test, Autocorrelation Test and Multiple Linear Regression Analysis with the SPSS for Windows version 21 program. From the research results it was found that the variables Financial Aspects, Use of Accounting Information and Human Resources Competence significantly influence the performance of MSMEs in Kedung Kandang District, Malang City.

PENGARUH PENGETAHUAN AKUNTANSI, PENGALAMAN USAHA DAN MOTIVASI KERJA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI

Arnoldus Karno Gollu — 2024-02-21

This research aims to determine and analyze the influence of accounting knowledge, business experience and work motivation on the use of accounting information in MSMEs in the snack industry in Talok village, Turen sub-district, Malang district. This research method is quantitative research. The population in this study was 73 MSMEs. The sample in this study consisted of 38 respondents. The sampling technique uses purposive sampling. Data analysis and hypothesis testing includes validity testing, reliability testing and classical assumption testing. Data analysis uses multiple linear regression analysis. The results of this research show that partially accounting knowledge has a positive and significant effect on the use of accounting information, business experience has no effect on the use of accounting information, work motivation has a positive and significant effect on the use of accounting information.

PENGARUH LITERASI KEUANGAN DAN PENGETAHUAN KEUANGAN TERHADAP PENGELOLAAN KEUANGAN PADA PEDAGANG PASAR SAWOJAJAR

Irwan Jhones Ignacio Pasuk — 2023-09-01

The application of financial literacy is important and a necessity for all business actors, both small and medium business actors, with the aim that every small and medium business actor is expected to be aware and have the ability to understand financial literacy. Financial literacy is important for business actors to understand how how to carry out good financial management so that you are able to make decisions that can achieve your goals. Financial knowledge is a special type of capital obtained in life through the ability to learn to manage income, expenses and savings in a safe way. Based on these definitions, financial knowledge is the knowledge possessed by individuals regarding their financial situation, so that they are able to make decisions based on existing financial conditions. To be able to manage the finances of the business being run and have a positive influence on the development of the business being run.

This research uses a quantitative research approach. Quantitative research is research that basically uses a deductive-inductive approach. This approach departs from a theoretical framework, experts' ideas, as well as researchers' understanding based on their experience, then developed into problems that are proposed to obtain justification (verification) or rejection in the form of field empirical data documents. The quantitative approach aims to test theories, build facts , shows relationships between variables, provides statistical descriptions, estimates and predicts the results. Research designs that use a quantitative approach must be structured, standard, formal and designed as thoroughly as possible in advance. The design is specific and detailed because the design is a research plan that will actually be carried out.

PENGARUH FINANCIAL TECHNOLOGY DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI TERHADAP KEBERLANGSUNGAN UMKM

Yohana Bili — 2023-09-01

This research aims to examine the influence of financial technology on the sustainability of MSMEs and the use of accounting information systems on the sustainability of MSMEs. This research uses dependent variables and independent variables, and the data sources in this research use primary data and secondary data. In this research, multiple linear regression analysis method was used. This research was conducted on snack business owners in Jabung sub-district, Malang regency. The sampling technique in this research uses the census method if all members of the population are sampled, so the sample in this research is 30 MSMEs. Based on the test results, it can be concluded that Financial Technology has an effect on the sustainability of MSMEs and the use of Accounting Information Systems has no effect on the sustainability of MSMEs.

PENGARUH PENGETAHUAN AKUNTANSI DAN PENGALAMAN USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PELAKU UMKM

Irawan Jaha Ngahu — 2023-03-01

The purpose of this research is to examine the effect of accounting knowledge and business experience on the use of accounting information on MSME actors in the Madyopuro Malang market. This research is a type of quantitative research. The population used in this research is 566 MSMEs in the Madyopuro Malang market. The sampling method was carried out using the slovin formula. From these data obtained 85 respondents. The research variables consist of accounting knowledge (X1), business experience (X2), use of accounting information (Y) as the dependent variable, with an ordinal measurement scale. The analytical method used is descriptive analysis, classical assumption test, multiple linear regression analysis, t test, and the coefficient of determination, the results of this study are accounting knowledge and business experience have a significant effect on the use of accounting information.

PENGARUH LITERASI KEUANGAN DAN PERILAKU KEUANGAN TERHADAP KINERJA USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI DINOYO

Maria Yunita Sari Japa — 2023-03-01

Indonesia is a developing country, where a developing country is very focused on development and economic growth in a better direction. One form of business that contributes to economic growth and development in Indonesia is Micro, Small and Medium Enterprises (MSMEs). This research aims to determine and analyze the influence of financial literacy and financial behavior on the performance of micro, small and medium enterprises (MSMEs) partially at UMKM Sentral Kramik, Jl. MT. Haryono, District. Lowokwaru, Malang City. This research was conducted using quantitative research methods. The data analysis technique used in this research is multiple linear regression, with the independent variables namely Financial Literacy (X1), Financial Behavior (X2) and the success of MSMEs as the dependent variable (Y). The results of this research show that the Financial Literacy variable has a positive and significant effect on the success of MSMEs and the Financial Behavior variable has no effect and is not significant on the success of MSMEs at UMKM Sentral Kramik, Jl. MT. Haryono, District. Lowokwaru, Malang City.

PENGARUH MODAL SENDIRI, MODAL PINJAMAN DAN LAMA USAHA TERHADAP PENDAPATAN UMKM DI KABUPATEN MALANG

Marten Umbu Lapu — 2023-03-01

PENGARUH LITERASI KEUANGAN DAN LOCOUS CONTROL TERHADAP KINERJA USAHA MIKRO KECIL DAN MENENGAH (UMKM)

Karolina Jemida — 2023-09-04

The aim of this research is to determine (X1) the influence of financial literacy on the performance of MSMEs (X2) the influence of locus of control on the performance of MSMEs in the Sanitary Industry in the District. Lowokwaru, Malang City. The sample for this research is 30 Sanitary Industry MSMEs in the District. Lowokwaru, Malang City. In this research, purposive sampling is used, namely a sampling technique if all population MSME actors are used as samples. The data used in this research is primary data from the results of distributing questionnaires as a research instrument. Test the research instrument using validity and reliability tests. The results of the reliability test stated that the questionnaire was reliable. The classical assumption test uses a regression test which is preceded by a normality test, multicollinearity test and heteroscedasticity test. Next, hypothesis testing was carried out using multiple regression tests with the SPSS For Windows Version 21 program. From the results of this research it was found that the variables financial literacy and locus control significantly influence the performance of MSMEs. Meanwhile, the variables financial literacy and locus control are not significant on the performance of MSMEs in the Sanitary Industry in the District. Lowokwaru, Malang City.

PENGARUH PEMAHAMAN AKUNTANSI DAN PELATIHAN PENYUSUNAN LAPORAN KEUANGAN TERRHADAP PELAPORAN KEUANGAN UMKM BERDASARKAN SAK EMKM

Darto Dengi Bokol — 2023-09-01

The purpose of this study was to determine (X1) Effects of Accounting Understanding on MSME Financial Reporting Based on SAK EMKM, (X2) Effect of Training on Financial Report Preparation on MSME Financial Reporting Based on SAK EMKM, Study on Sanan Tempe Chips Industry Center in Blimbing District, Malang.The sample of this research is 65 MSME centers of Sanan Tempe Chips Industry in Malang City Blimbing District. In this study using purposive sampling, the technique of determining the sample if all the MSME population population is used as a sample. The data used in this study are primary data from the results of the distribution of questionnaires as research instruments. The research instrument test uses the validity and reliability test. The reliability test results stated that the questionnaire was reliable. Hypothesis testing uses a regression test that is preceded by a normality test, a multicollinearity test and a heteroscedasticity test. Furthermore, hypothesis testing is done by using multiple regression tests with SPSS For Windows Version 21.

From the results of this study it was found that the variables of understanding accounting and training on financial statement preparation significantly influenced the MSME financial reporting based on SAK EMKM. While the variable understanding of accounting and financial reporting preparation training is not significant to MSME financial reporting based on SAK EMKM on improving the Sanan Tempe Chips Industry Center in Blimbing District, Malang City.