PENGARUH PENGETAHUAN AKUNTANSI, PENGALAMAN USAHA DAN JIWA KEWIRAUSAHAAN TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM DI KOTA PADANG

Abstract

Accounting information is a tool used by the user information for decision-making, especially by businesses, where the accounting information is expected to be used to measure and communicate financial information about economic activity. The main problem in the development of small and medium enterprises are the financial management, as many small and medium businesses who think that financial management is easy and simple, but in reality, financial management in UMKM need good accounting skills by businesses UMKM.

This research have purpose to prove the effect accountancy knowledge, experience of effort and soul the entrepreneurship concerning using accountancy information on UMKM at Padang. In this research used 365 UMKM selling a food. The researcher using primer data get from distributing the questioner. The kind of hypothesis trial use a quantitative like regression and statistics.

 Knowledge of accounting and business experience positive effect on the use of accounting information on UMKM in the city of Padang, The entrepreneurial spirit is not a positive influence on the use of accounting information on UMKM  in Padang.

Keyword        Internal Control System, Experience of Manager,                                                 Accountancy Knowledge, Success of Cooperation Effort