Browsing by Author "Aufar, Arizali"

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    FAKTOR – FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM (Survei pada Perusahaan Rekanan PT. PLN (Persero) di Kota Bandung)
    (Universitas Widyatama, 2014-03) Aufar, Arizali
    ABSTRACT One of the main factors resulting in difficulty and failure for the small and medium enterprises (SMes) to expand their business is incapablity in accounting. The purpose of this researcher conducted on influence of educational stage, business size, bussines age and educational background on accounting information application at the SMEs. The objective of this study was to provide empirical evidence of the application of accounting information at SMEs in SMEs partner of PT. PLN (persero) in Bandung City. The population in this study is that SMEs are partners of PT. PLN (Persero) in Bandung. The sampling method study using simple random sampling (random) amount to 51 leaders or owners of SMEs with an error rate of 5%. Data were collected by means of questionnaires spread to the leaders or owners of SMEs. These data have been analyzed before in the validity and realibility .Data Analysis techniques using multiple linear regression. The result of this study indicate educational stage, business size, bussines age and educational background have signicifant influence on the accounting information application at the SMEs. Advice for SMEs companies, companies must better understand the use of accounting information SMEs, companies must better understand and use accounting information such as information operations, information accounting management and its dedicated accounting for financial accounting information more attention again, providing absolute financial statements must be provided when SMEs need capital and will be applying for a loan to the Bank. The development and growing competition forced the owners of SMEs to develop business and capital issues pose challenges for SMEs owners. With the expected good accounting information SMEs entrepreneurs can thrive ands survive in a very tight competition. Keywords: Small and Medium Enterprises (SMes), The Accounting Information Application, Educational Stage, Business Size, Bussines Age And Educational Background.