Niswah Baroroh,, - and Heri Yanto, - and Kiswanto, FE Akuntansi and Putri Nur Rahmawati, - and Indah Anisykurlillah, - (2020) An Analysis of the Use of Accounting Information on the Small and Medium Enterprises in Indonesia. International Journal of Innovation, Creativity and Change, 10 (12). pp. 58-68. ISSN 2201-1323

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Abstract

This study aims to analyse the use of financial accounting information and management accounting for small enterprises in Indonesia. The research sample was taken using an incidental sampling technique in 200 small and medium enterprises (SMEs) in the industrial sector, which are considered to adequately represent the condition of SMEs in Indonesia in general. The analysis technique used is descriptive and the hypotheses are tested using SEM. The results show that accounting knowledge, work motivation, corporate culture, and perceptions on the accounting benefits have a positive influence on the use of accounting information. Originality in this study is the discovery of a new model for the implementation of financial and management accounting by combining the internal factors of the owners in the form of knowledge, perception, and work motivation with the external factors, such as corporate culture as a determinant of the use of accounting information for entrepreneurs.

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