PENGARUH PENGGUNAAN INFORMASI AKUNTANSI TERHADAP KEBERHASILAN USAHA KECIL MENENGAH PADA DINAS KOPERASI, USAHA KECIL DAN MENENGAH KOTA SUNGAI PENUH

RENI ARYANTI, S.AP

Abstract

This study aims to test: 1) Knowing the effect of the use of accounting information on the success of small and medium enterprises, and 2) how much influence the use of accounting information has on the success of small and medium enterprises. The population in this study were 9,499 in Sungai Penuh City and 98 respondents who represented the sample in this study who had been calculated using the Slovin formula with systematic sampling technique. The data were collected through a questionnaire with a Likert scale which was analyzed using quantitative methods. The data analysis tool used is Simple Linear Regression Analysis, coefficient of determination and t test with SPSS for Windows version 24 software. Based on the results of the research and hypothesis testing results show that: 1) If the use of accounting information does not change or is constant, the success of Small and Medium Enterprises will increase by 13.081. Then if the Use of Accounting Information is increased by 100 %, the success of Small and Medium Enterprises will also increase by 68.3 %. This shows that the use of accounting information affects the success of small and medium enterprises, 2) the effect of the use of accounting information on the success of small and medium enterprises is 56.1 %. While the rest that affects the success of Small and Medium Enterprises by 43.9 % is influenced by other causes that are not examined in this study, 3) There is a significant positive effect between the Use of Accounting Information on the Success of Small and Medium Enterprises as evidenced by that the t_count is 4.445 greater than the t_table value which is 1.660.