Pengaruh Persepsi Pelaku Usaha, Pengetahuan Akuntansi, Tingkat Pendidikan, Dan Skala Usaha Terhadap Penggunaan Informasi Akuntansi

(Studi Kasus UMKM Kecamatan Rimbo Bujang Kabupaten Tebo)

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in regional economic growth; however, many business owners have not yet utilized accounting information effectively. This study aims to analyze the influence of MSME owners’ perceptions of accounting, accounting knowledge, education level, and business scale on the use of accounting information in Rimbo Bujang District, Tebo Regency. The research employed a quantitative descriptive method with a population of 1,680 MSME owners and a sample of 94 respondents determined using the Slovin formula. Data were analyzed using SPSS version 25 with multiple linear regression analysis. The results show that partially, MSME owners’ perceptions of accounting have a significant effect on the use of accounting information (t count 8.155 > t table 1.98), while accounting knowledge, education level, and business scale have no significant effect. Simultaneously, all four variables significantly influence the use of accounting information (F count 28.402 > F table 2.47, significance 0.000 < 0.05). The coefficient of determination (R²) value of 0.561 indicates that 56% of the variation is explained by the studied variables. The findings imply that improving MSME owners’ perceptions and understanding of accounting through training and mentoring is crucial to enhance effective and sustainable financial management.