PENGARUH TINGKAT PENDIDIKAN, SKALA USAHA DAN PENGETAHUAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM DI KECAMATAN SAWOO

MSMEs are business units that are often found in Indonesia. The use of accounting information in MSMEs helps facilitate decision making and evaluation of MSME performance. The aim of this research is to examine the influence of education level, business scale and accounting knowledge on the use of accounting information.
The population in this research are all SMEs in the trade sector in Sawoo District. registered with the Cooperative Trade and Micro Enterprise Service. The respondents in this research were MSMEs in Sawoo District. The sample in this study was determined using the solvin formula with the results obtained from 94 MSMEs. The sampling technique uses a proportional random sampling formula which is calculated based on the number of MSMEs per village.
The results of this study show that partially the level of education has no effect on the use of accounting information. This means that the level of education that MSMEs have does not influence their use of accounting information. Meanwhile, business scale influences the use of accounting information. This means that the scale of business owned by MSME actors influences the use of accounting information. Accounting knowledge has no effect on the use of accounting information. This means that the accounting knowledge possessed by MSME actors does not influence them in using accounting information. Simultaneously, the level of education, business scale and accounting knowledge influence the use of accounting information. This means that the level of education, business scale and accounting knowledge possessed by MSME actors together influence the use of accounting information.