Pengaruh Sistem informasi akuntansi dan Pengetahuan Akuntansi terhadap Perkembangan Usaha UMKM

Abstract

Micro, Small and Medium Enterprises (MSMEs) are described as a sector that has a very important role in development in Indonesia. The majority of problems experienced by MSME players are a lack of information and knowledge so that they cannot separate personal and business financial records and there is still a low understanding of financial report analysis. The aim of this research is to determine the impact of  Accounting Information Systems and Accounting Knowledge on the Development of Micro, Small and Medium Enterprises (MSMEs). This issue can increase the understanding of MSME actors to help develop their businesses, thereby increasing regional income. The research design uses a quantitative approach with causal descriptive methods and multiple linear regression analysis techniques using SPSS statistical tools. The research results show that Accounting Information Systems and Accounting Knowledge have a significant influence on MSME Business Development.