Pengaruh Pengetahuan Pemilik, Skala Usaha, dan Umur Usaha terhadap Keberhasilan Kinerja Usaha dengan Penggunaan Informasi Akuntansi sebagai Variabel Moderasi (Survei pada Pemilik Usaha UKM Makanan Khas di Kabupaten Banyumas)
DOI:
https://doi.org/10.24090/ej.v6i1.2044Keywords:
mudaraba deposits, business scale, business life, using of accounting information, the success of business performanceAbstract
This study aimed to determine the influence of owner’s knowledge, business scale, busines life partially toward the success of business performance and also to determine the influence of owner’s knowledge, business scale, business life partially toward the success of business performance with using of accounting information as moderating variable. The population of this study is SME’s (Small Medium Enterprises) owners of Banyumas specialty food. Sample determining is using purposive sampling method. The respondents consist of 64 business owners. Hypotheses testing of this study use multiple linear regression and Moderated Regression Analysis (MRA). Based on the research result and data analysis using multiple linear regression and MRA show that : (1) owner’s knowledge has positive significant influence to the success of business performance; (2) business scale has positive significant influence to the success of business performance; (3) business life has positive significant influence to the success of business performance; (4) using of accounting information moderated positively toward the relationship of owner knowledge to the success of business performance; (5) using of accounting information moderated positively toward the relationship of business scale to the success of business performance; (6) using of accounting information moderated positively toward the relationship of business life to the success of business performance. The limitation of this study are: (1) independent variables only focus on internal business factors such as owner’s knowledge, business scale, and business life; (2) situational factor which is used as moderating variable in this study only one situational factor that is using of accounting information.References
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Ardiana, I. 2010. Kompetensi SDM UKM dan Pengaruhnya Terhadap Kinerja UKM di Surabaya. Jurnal Management dan Kewirausahaan,Volume 12.
Belkaoui. 2003. Accounting Theory, 5th edition. Singapore: Thomson Learning.
Disperindagkop. 2013. Data UKM di Kabupaten Banyumas Per triwulan Pertama. Banyumas.
Erlina, Annisa. 2012. Analisis Faktor-Faktor yang Mempengaruhi Penggunaan Informasi Akuntansi pada Usaha Kecil Menengah. Tesis. Program Studi Akuntansi. Universitas Veteran. Yogyakarta.
Ghozali, Imam. 2009. Aplikasi Analisis Multivariate Dengan Program SPSS. Edisi 2. Badan Penerbit Universitas Diponegoro. Semarang.
Hafid, Mustofa. 2013. Pengaruh Daya Saing dan Keunikan Produk Terhadap Keberhasilan Usaha. Tesis. Universitas Negeri Semarang. Semarang.
Heri. 2013. Cara Mudah Memahami Akuntansi. Prenada Media Group. Jakarta
Holmes, Scott and Des Nicholls. 1989. Modelling The Accounting Information Requirement of Small Business. Accounting and Business Research, Vol. 19, No. 74,pp. 143-150.
Holmes, Scotts dan Nickols. 1988. An Analysis Of The Use Of Accounting Information By Australian Small Business. Journal of Small Business Management.
Kurniawan, Andi. 2010. Pengaruh Faktor Internal Perusahaan Terhadap Keberhasilan Kinerja. Jurnal Akuntansi Manajemen dan Ekonomi. Volume 3.
Mujib, Annas. Faktor-Faktor yang Berpengaruh Terhadap Kinerja Usaha UKM Songkok di Kabupaten Gresik. Tesis, Program Studi Magister Akuntansi, Universitas Diponegoro.
Munizu, Musran. Pengaruh Faktor- Faktor Eksternal Terhadap Kinerja Usaha Mikro dan Kecil (UMK) di Sulawesi Selatan. Jurnal Ekonomi Bisnis. 2009.
O’brien, James A. 2005. Introduction To Information System. Twelf Edition Mc Graw Hill, Northern Arizona.
Pratiwi, Umi. 2008. Analisis Faktor-Faktor yang Mempengaruhi Persepsi Manajer Tentang Informasi Akuntansi Keuangan dan Pengaruhnya Terhadap Kinerja Perusahaan Kecil di Kabupaten Banyumas. Jurnal Akuntansi Manajemen dan Ekonomi, Volume 10.
Simamora, Henry. 2001. Manajemen Sumber Daya Manusia. STIE YKPN. Yogyakarta.
Suliyanto. 2011. Ekonometrika Terapan: Teori dan Aplikasi dengan SPSS. Yogyakarta: ANDI.
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Published
2018-06-11
How to Cite
Utami, H. T. (2018). Pengaruh Pengetahuan Pemilik, Skala Usaha, dan Umur Usaha terhadap Keberhasilan Kinerja Usaha dengan Penggunaan Informasi Akuntansi sebagai Variabel Moderasi (Survei pada Pemilik Usaha UKM Makanan Khas di Kabupaten Banyumas). El-Jizya : Jurnal Ekonomi Islam, 6(1), 23–48. https://doi.org/10.24090/ej.v6i1.2044
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