The Effect of Accounting Information and Internal Characteristics of Entrepreneurs toward SMEs Productivity
Keywords:
Accounting Information, Education Level, Firm size, accounting training, business productivity
Abstract
This study aims to examines the effect of the use of accounting information and internal characteristics of entrepreneurs including accounting training, business scale and educational level toward productivity of SME’s. The use of accounting information and internal characteristics of entrepreneurs is measured by Likert scale and scale score. The sample of 94 respondents of SME entrepreneurs is selected from the population of all SME entrepreneurs in Banyumas Regency, using the quota sampling method. Analytical techniques use multiple regression to test the relationship between independent variables with dependent variables, after all all data has been valid and reliable through data quality test. The result of the test shows that business scale, educational level and accounting information use have significant influence to business productivity, while accountancy training variables have no significant influence to productivity of SME’s.
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Wahyudi, M. 2009. Analisis Faktor-faktor yang Mempengaruhi Penggunaan Informasi Akuntansi Pada Usaha Kecil dan Menengah (UKM) di Yogyakarta. Universitas Diponegoro.
Zwick, T. 2006. The Impact of Training Intensity on Establishment Productivity. Industrial Relations, 45(1), 27–46.
Akbar, D. A. 2013. Analisis Pengaruh Ukuran Perusahaan, Kecukupan Modal, Kualitas Aktiva Produktif (KAP) dan Likuiditas Terhadap Kinerja Keuangan. Jurnal Ilmiah STIE MDP, 3(1).
Belkaoui, A. 2000. Accounting Theory (fourth). Business Press, Thomson Learning.
Black, S., & Lynch, L. 1995. Beyond the Incidence of Training: Evidence from a National Employers Survey (No. 5231). Cambridge.
Dearden, L., Reed, H., & Reenen, J. Van. 2005. The Impact of Training on Productivity and Wages: Evidence from British Panel Data. Oxford Bulletin of Economic and Statistics, 68(4), 397–421.
Desiderius. 2009. Pengaruh Pendidikan dan Pengalaman terhadap Pengembangan Kewirausahaan di Kota Medan. Universitas Sumatra Utara.
Deviyana, N. 2019. Pertumbuhan Ekonomi Diyakini Bisa 7% Jika UMKM Naik Kelas. Retrieved July 1, 2020, from medcom.com website: https://www.medcom. id/ekonomi/mikro/
Ghozali, I. 2009. Aplikasi Analisis Multivariate Dengan Program SPSS (4th ed.). Badan Penerbit Universitas Diponegoro.
Handaru, F. D. 2014. Analisis Pengaruh Tingkat Pendidikan, Pelatihan Akuntansi, Lama Usaha, dan Skala Usaha Terhadap Penggunaan Informasi Akuntansi Pada UMKM di Banyumas. Jenderal Soedirman University.
Hann, R. N., Kim, H., Wang, W., & Zheng, Y. 2020. Information Frictions and Productivity Dispersion: The Role of Accounting Information. The Accounting Review, 95(3), 223–250. https://doi.org/10.2308/accr-52658
Haswel, S., & Homes, S. 1989. Estimating the Small Business Failure Rate: A Reappraisal. Journal of Small Business Management.
Holmes, S., & Nicholls, D. 1988. An Analysis of the Use of Accounting By Australian Small Business An Analysis of the Use of Accounting By Australian Small Business. Journal of Small Business Management.
Ismail, R. 2009. The Impact of Human Capital Attainment on Output and Labor Productivity of Malay Firms. The Journal of International Management Studies, 4(1).
Jama’an. 2008. Pengaruh Mekanisme Corporate Governance, dan Kualitas Kantor Akuntan Publik Terhadap Integritas Informasi Laporan Keuangan (Studi Pada Perusahaan Publik di BEJ). Universitas Diponegoro.
Katriana, & Satyagraha. 2019. Bekraf: Perkembangan Industri Kreatif Cukup Pesat. Retrieved July 1, 2020, from Antaranews.com website: https://www.antaranews.com/berita/
Mandala, A., & Raharja, E. 2012. Peran Pendidikan, Pengalaman dan Inovasi Terhadap Produktivitas Usaha Kecil dan Menengah. Diponegoro Journal of Management, 1(2), 1–11.
Michael, S. C. 2003. First Mover Advantage Through Franchising. Journal of Business Venturing, 18(1), 6–80.
Morikawa, M. 2018. Employer-provided Training and Productivity: Evidence from a panel of Japanese firms (Research Institute of Economy, Trade and Industry
(RIETI)). Retrieved from https://econpapers.repec.org/paper/etirdpsjp/18021.htm
Munaf, M. B., Faris, M. F., & Akbay, C. 2019. Factors Affecting of Using Accounting Information System (AIS) on the Firm’s Productivity: A Case Study Erbil, Iraq. International Journal of Business and Social Science, 10(11).
Najib, M. 2006. Peningkatan Kinerja Usaha Kecil Menengah (UKM) dengan pengembangan Orientasi Pasar. Jurnal Manajemen Publikasi Penelitian Dan Review.
Nicholls, D., & S., H. 1998. An Analysis of the Use of Accounting Information by Australian Small Business. Journal of Small Business Management, 26(2), 57–68.
Nurdin, Y. T. 2019. UMKM Mampu Dorong Pertumbuhan Ekonomi.
Nurhaliza, S. 2020. Ini Target Kontribusi UMKM Terhadap Ekonomi di 2020-2024. Retrieved July 1, 2020, from IDX Channel website: https://www.idxchannel.com/market-news/
Pratiwi, U. 2008. Analisis Faktor-Faktor Yang Mempengaruhi Penggunaan Sistem Informasi Akuntansi pada Perusahaan Getuk Goreng di Kab. Banyumas. Jurnal Kajian Dan Pengembangan Akuntansi, 3(1).
Putra, A. N. D. A., & Lestari, P. V. 2016. PENGARUH KEBIJAKAN DIVIDEN, LIKUIDITAS, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN. E-Jurnal Manajemen Unud, 5(7), 4044–4070.
Ratnasari, H., & Priantinah, D. 2018. The Effect Working Capital Eficiency, Company’s Measurement and Growth Opportunity Towards Company’s Profitability on Manufacturing Company’s Periode 2014 - 2016. Profita Kajian Ilmu Akuntansi, 7(4).
Republic of Indonesia. Undang-Undang Republik Indonesia Nomor 20 Tahun 2008 corncening Small and Medium Enterprise.
Sari, R. N., & Setyawan, A. B. 2012. Persepsi Pemilik dan Pengetahuan Akuntansi Pelaku Usaha Kecil dan Menengah Atas Penggunaan Informasi Akuntansi. Universitas Gundarma.
Schultz, T. W. 1961. Invesment in Human Capital. The American Economic Review, 51(1).
Sevilla, C. A. 1960. Pengantar Metode Penelitian. Jakarta: Universitas Indonesia Press.
Srinivas, K., & Rao, B. K. S. P. 2018. Impact of Employee Training on Productivity (A Case Study on ITC-ABD Ltd ILTD Division, Chirala). International Journal Of Multidisciplinary Educational Research, 7(2), 61–69.
Suhairi. 2004. Persepsi Akuntan Terhadap Overload Standar Akuntansi Keuangan (SAK) Bagi Usaha Kecil dan Menengah. Simposium National Akuntansi IX.
Suhardjo, D. 2007. Arti Penting Pendidikan Mitgasi Bencana Dalam Mengurangi Resiko Bencana. Yogyakarta: Universitas Islam Indonesia Yoyakarta Press.
Suryowati, E. 2020. Akumindo Yakin Kontribusi UMKM Tahun ini Capai Rp 2.394,5 Triliun. Retrieved July 1, 2020, from Jawapos.com website: https://www.jawapos. com/ekonomi/16/01/2020/
Tarigan, S. B. 2019. Pengaruh Jatuh Tempo Utang, Kepemilikan Institusional, Kepemilikan Manajerial, Ukuran Perusahaan, dan Umur Perusahaan terhadap Efisiensi Investasi pada Perusahaan Manufaktur di Bursa Efek Indonesia (Periode 2013-2016). STIE YKPN.
Umar, H. 2001. Strategic Management in Action (First). Jakarta: Gramedia Pustaka Utama.
Vandenberg, P., & Trinh, L. Q. 2016. Small Firms, Human Capital, and Productivity in Asia. Asian Development Bank Institute.
Wahyudi, M. 2009. Analisis Faktor-faktor yang Mempengaruhi Penggunaan Informasi Akuntansi Pada Usaha Kecil dan Menengah (UKM) di Yogyakarta. Universitas Diponegoro.
Zwick, T. 2006. The Impact of Training Intensity on Establishment Productivity. Industrial Relations, 45(1), 27–46.
Published
2020-09-10
How to Cite
Bawono, I., Arofah, T., & Ubay, B. (2020). The Effect of Accounting Information and Internal Characteristics of Entrepreneurs toward SMEs Productivity. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 4(3), 337-356. https://doi.org/10.31955/mea.v4i3.417
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Articles
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