The Effect of Accounting Knowledge, Business Experience, and Work Motivation on the Perception of the Use of Accounting Information on MSME Actors (Case Study of MSMEs in Batubulan Kangin Vilaage, Sukawati District, Gianyar Regency)

Swari, Ni Wayan Emi Dhama and Pratiwi, Ni Made Wirasyanti Dwi and Sudiadnyani, I Gusti Agung Oka (2022) The Effect of Accounting Knowledge, Business Experience, and Work Motivation on the Perception of the Use of Accounting Information on MSME Actors (Case Study of MSMEs in Batubulan Kangin Vilaage, Sukawati District, Gianyar Regency). Repositori Politeknik Negeri Bali.

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Abstract

MSMEs are one of the pillars of the economy that have a significant role in absorbing a large workforce and contributing to an increase in gross domestic product. In this era of globalization, it is undeniable that if business actors do not have the ability to manage a business, then the business cannot compete. This is a major obstacle for MSME actors who have not realized the importance of financial records and correct bookkeeping and product marketing digitally. This study aims to examine the effect of accounting knowledge, business experience, and work motivation on the perception of the use of accounting information on SMEs in Batubulan Kangin Village, Sukawati District, Gianyar Regency. This research is a type of quantitative research. The population in this study were 390 SMEs in Batubulan Kangin Village. Sampling using the slovin formula so that 80 respondents were obtained. The variables of this study consisted of accounting knowledge (X1), business experience (X2), work motivation (X3) as the independent variable, and perceptions of the use of accounting information (Y) as the dependent variable. In this study, data were collected by distributing questionnaires and documentation. The analytical method used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, t test, F test, and coefficient of determination. The results of this study indicate that simultaneously or partially, there is a positive and significant influence between accounting knowledge, business experience, and work motivation on the perception of the use of accounting information in MSMEs in Batubulan Kangin Village.

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