Pendidikan, Pelatihan, Pengalaman, dan Penggunaan Informasi Akuntansi dalam Pembuatan Laporan Keuangan pada UKM di Kota Bengkulu
In conducting the entire business activity, small businesses can not be separated from the operating result (profit) enterprises in the previous period. To determine the end of each period's operating results can be seen from the financial statements prepared by the small businessman. By knowin...
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| Format: | Article |
| Language: | English |
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UNIB Press
2016-06-01
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| Series: | Jurnal Akuntansi |
| Online Access: | https://ejournal.unib.ac.id/index.php/JurnalAkuntansi/article/view/7451 |
| Summary: | In conducting the entire business activity, small businesses can not be separated from the operating result
(profit) enterprises in the previous period. To determine the end of each period's operating results can be seen from the
financial statements prepared by the small businessman. By knowing the operating results (profits) is, these
entrepreneurs can perform management and better funding. But the reality on the ground is still a lot of small businesses
that do not make financial statements. The purpose of this study is to empirically examine the influence of individual
capacity and use of accounting information to the preparation of financial statements of small business in the city of
Bengkulu. The sampling method in this research using random sampling of 100 small business in the city of Bengkulu.
Hypothesis testing using multiple regression analysis. The test results indicate that there are influence the capacity of
individuals and the use of accounting information to financial statements for small business in the city of Bengkulu.
Keywords: education, training, experience, the use of accounting information, financial statements, small business |
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| ISSN: | 2303-0356 2303-0364 |