The Role of Owner Accounting Knowledge on MSME Performance and The Use of Accounting Information Systems

Abstract

The contribution of MSMEs to the Indonesian economy includes the ability to absorb 97% of the total workforce and collect up to 60.4% of the total investment. However, the high number of MSMEs in Indonesia is also inseparable from the challenge that many MSMEs in Indonesia, especially in Karawang, still do not implement accounting information systems properly. This is because the owner's accounting knowledge is still lacking and the accounting information system is not used, so that the performance of SMEs is also limited. The purpose of this study was to find out how much significant influence there is between the owner's accounting knowledge and the use of accounting information systems on the performance of an MSME, especially in the Karawang area. This research method uses quantitative methods, and the data obtained is by conducting surveys and observations of MSMEs in the Karawang area. This study uses a test with multiple linear regression analysis, with the result that the performance of MSMEs is higher too if the owner uses accounting information systems more frequently, and vice versa