PENGARUH PENGETAHUAN AKUNTANSI, TINGKAT PENDIDIKAN, PENGALAMAN USAHA DAN SKALA USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA PELAKU UMKM DI KECAMATAN RENGASDENGKLOK
DOI:
https://doi.org/10.31539/costing.v7i5.12006Keywords:
Pengetahuan akuntansi, Tingkat pendidikan, Pengalaman usaha, Skala usaha, Informasi akuntansi.Abstract
Maksud dari studi ini ialah guna mencari tahu bagaimana pengetahuan akuntansi, tingkat pendidikan, pengalaman usaha, serta skala usaha memengaruhi pemakaian informasi akuntansi oleh pelaku UMKM di kecamatan Rengasdengklok. Studi ini menerapkan metode kuantitatif. Metode slovin digunakan untuk menentukan sampel penelitian, yang terdiri dari 97 responden. Metode penghimpunan data studi ini melibatkan sebaran kuesioner kepada pelaku UMKM secara langsung ataupun melalui internet. Analisis data dilaksanakan dengan menerapkan analisis regresi linear berganda. Temuan dari studi ini yakni , variabel tingkat pendidikan, pengalaman usaha, serta skala usaha berdampak pada pemakaian informasi akuntansi, sementara itu variabel pengetahuan akuntansi tidak berdampak pada penggunaan informasi akuntansi.
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Yuniarsih, Tjuju. (2017). Kinerja Unggul Sumber Daya Manusia. Bandung: Rizqi Press
Amin, M. S. (2022). Organizational Commitment, Competence on Job Satisfaction and Lecturer Performance: Social Learning Theory Approach. Golden Ratio of Human Resource Management, 2(1), 40-56.
Aminuddin, Arief Tasrif. (2020). The Effect of Job Satisfaction on Employee Loyalty at PT. Veritra Sentosa International. Journal of Scienta Regendi. 2(1).
Andarsari, N. A., & Setiadi, P. B. (2023). The impact of working environment on employee loyalties with job satisfaction as an intervening variable. Ilomata International Journal of Management, 4(1), 73-84. https://doi.org/10.52728/ijjm.v4i1.619
Andi, Aludin., Jemmy Rumengan, Adnan Suhardis. (2021). Effect of Work Discipline, Ethics, Communication, Job Satisfaction on Employee Loyalty (Case Study of The Public Relations Protocol Bureau of The Regional Secretariat of The Riau Islands Province). Journal of IAIC International Conferences. 3(2).
Asnaeni. (2022). The Influence of Job Satisfaction, Organizational Commitment and Development Career Against Work Loyalty of Public Works Department Employees and Maros Regency Spatial Planning. Jurnal Bisnis. Vol. 11 No. 3
Candra Septiana. (2024). The influence of leadership, job satisfaction, and work motivation on employee loyalty at PT. XYZ. Vol. 7 No. 1 (2024): January: Management Science and Field
Citra, Lola Melino, et al. (2019). The Effect of Leadership, Job Satisfaction and Work Motivation on Employee Loyalty. Scientific Journal of Master of Management. 2(2), 216.
Dhir, S., Dutta, T., & Ghosh, P. (2020). Linking employee loyalty with job satisfaction using PLS–SEM modelling. Personnel Review, 49(8), 1695-1711. https://doi.org/10.1108/PR-03-2019-0107
Eulin, R. (2020). Manajemen Sumber Daya Manusia. Yogyakarta: Graha. Ilmu
Fariz, & Winarsih, T. (2017). Effect Analysis of Student Perceptions on Service Quality to Student Loyalty in Management Master Program of Sekolah Tinggi Ilmu Ekonomi. YAPAN. Russian Journal of Agricultural and Socio-Economic Sciences, 67(7), 133–141. https://doi.org/10.18551/rjoas.2017-07.16.
Frempong, Lady Nadia., Wonder Agbenyo, Peter Adjei Darko. (2018). The Impact of Job Satisfaction on Employees, Loyalty and Commitment: A Comparative Study Among Some Selected Sectors in Ghana. European Journal of Business and Management. 10(12).
Heru Kuncorowati. (2022). The Effect Of Job Satisfaction And Employee Loyalty On Employee Performance. International Journal Of Economics. Volume 1 No.3 (2022).
Hidayat, Nasution M. Hanafis. (2019). The Influence of Job Satisfaction, Work Environment and Work Life Balance on Employee Loyalty at Surya Insani Hospital, Rokan Hulu District. Journal of The Authors. 8(2), 45.
Muhammad Munir. (2022). The Impact of Motivation on Performance: The Role of Organizational Commitment. Journal of Theoretical and Applied Management. Volume 15, No. 3.
Rahmat, A., & Rasyidi, F. . (2023). The Effect of Job Satisfaction, Work Environment and Workload on Employee Loyalty at PT True Prime Jakarta: English. Dinasti International Journal of Management Science, 4(5), 957–969. https://doi.org/10.31933/dijms.v4i5.1741
Ramli, A., Prastawa, S., Muktamar B., A., Bashori, B., & Sudadi, S. (2023). Analysis of the Role of Organizational Commitment as Intervening Variable in the Relationship Between Organizational Citizenship Behavior, Organizational Climate and Teacher Performance. Journal on Education, 6(1), 6140-6146. https://doi.org/10.31004/joe.v6i1.3810
Taufiq Romadon, Nandang, Zenita Apriani. (2023). Analisis Kepuasan Kerja Karyawan Kontrak Perum Peruri Karawang. J-MAS Jurnal Manajemen dan Sains, 8(1), 2023: 807-813. DOI: http://dx.doi.org/10.33087/jmas.v8i1.1015
Tri Setyo. (2022). Effect Of Organizational Culture, Organizational Commitment, And Loyalty On Employee Performance Of Pt. Nissan Motor Indonesia Surabaya. RJABM. Vol 6, No 1
Tutik Winarsih. (2021). The Effect of Job Satisfaction on Organizational Commitment and Work Discipline. Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Volume 4, No. 1, February 2021, Page: 1328-1339 e-ISSN: 2615-3076 (Online), p-ISSN: 2615-1715 (Print) www.bircu-journal.com/index.php/birci email: birci.journal@gmail.com.
Yang, A. A., & Dini, Y. I. F. (2023). Factors influencing employee loyalty among Gen Z: Job satisfaction as intervening. Jurnal Manajemen Maranatha, 23(1), 1–14. https://doi.org/10.28932/jmm.v23i1.7022
Yuniarsih, Tjuju. (2017). Kinerja Unggul Sumber Daya Manusia. Bandung: Rizqi Press
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2024-08-18
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