Analysis of Accounting Knowledge, Perception, and Business Scale on the Use of Accounting Information Among MSMEs (UMKM) Actors in Cirebon City
Akmal, Akmal As'Ad and Najmi, Muhamad Najmi and Rizal, Rizal Saputra and Roni Mulyatno, Roni Mulyatno (2025) Analysis of Accounting Knowledge, Perception, and Business Scale on the Use of Accounting Information Among MSMEs (UMKM) Actors in Cirebon City. DIJEFA (Dinasti International Journal of Economics, Finance, and Accounting), 6 (4): 27. pp. 2973-2985. ISSN 2721-3021
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Abstract
This study analyzes the effect of accounting knowledge, perceptions, and business scale on
the use of accounting information in MSMEs in Cirebon City. Using quantitative methods
with multiple linear regression, data were collected from 97 MSME respondents with annual
revenue of at least Rp 50 million. Data collection was conducted during February-March. The
results showed that accounting knowledge has a significant effect on the use of accounting
information, while perception and business scale do not have a significant effect individually.
However, the overall model is valid, indicating that all variables collectively have an impact
on the use of accounting data. The findings support the importance of improving accounting
literacy among MSMEs to improve financial decision-making.
| Item Type: | Article |
|---|---|
| Subjects: | J Economics and Business > JA Accounting (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Akmal As'Ad |
| Date Deposited: | 21 Aug 2025 03:38 |
| Last Modified: | 21 Aug 2025 03:38 |
| URI: | https://eprints.ugj.ac.id/id/eprint/1923 |
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