Pengaruh Pengetahuan Akuntansi dan Pengalaman Usaha Terhadap Penggunaan Informasi Akuntansi Pada Pelaku UMKM Kota Medan

Abstract

The ability of entrepreneurs to comprehend and make use of financial information plays a significant role in ensuring effective business operations. Nevertheless, the extent to which accounting information is utilized by Micro, Small, and Medium Enterprises (MSMEs) differs among business owners due to variations in their individual characteristics. This study aims to examine the influence of accounting knowledge and business experience on the use of accounting information among MSME owners in Medan City. A quantitative research approach was employed, involving 100 MSME owners selected through purposive sampling. Data were collected using questionnaires and analyzed through descriptive statistical techniques, instrument validity and reliability testing, classical assumption tests, and multiple linear regression analysis. The findings indicate that accounting knowledge positively affects the utilization of accounting information. Business owners with a stronger understanding of accounting principles tend to be more proficient in analyzing financial data and are more likely to use such information as a basis for making business decisions.