Main Article Content
Abstract
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
Article Details
Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal
Author is able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book) with the acknowledgement of its initial publication in this journal.
Author is permitted and encouraged to post his/her work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work (See The Effect of Open Access).
Creative Commons Attribution-ShareAlike (CC BY-SA)
Jurnal Akuntansi is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
- Assauri, Sofjan. 2000. Strategi Pengembangan Bisnis Jasa. Manajemen Usahawan Indonesia. Lembaga FE-UI. Jakarta
- Dinas Koperasi dan PPKM Kota Bengkulu. 2012. Laporan Hasil Pendataan Usaha Mikro Kecil dan Menengah Tahun Anggaran 2012 di Kota Bengkulu. Bengkulu: Dinas Koperasi dan PPKM Kota Bengkulu
- Marbun, B.N. 1997. Manajemen Perusahaan Kecil. Pustaka Binaman Pressindo. Jakarta.
- Megginson, W.L., M.J. Byrd, and L.C. Megginson. 2000. Small Business Management: An Entrepreneur's Guidebook. Third Ed. Irwin McGraw-Hill. Boston.
- Pinasti, M. 2001. "Penggunaan Informasi Akuntansi dalam Pengelolaan Usaha Para Pedagang Kecil di Pasar Tradisional Kabupaten Banyumas." Jurnal Ekonomi, Bisnis dan Akuntansi No. 1/Vol. 3/Mei.
- _________, 2006. “ Pengaruh Penyelenggaraan dan Penggunaan Informasi Akuntansi Terhadap Persepsi Pengusaha Kecil atas Informasi Akuntansi: Suatu Riset Eksperimen.” Jurnal Riset Akuntansi Indonesia No. 3 Vol. 10/ September.
- Setiawan, E. 2006. Kualitas Sumber Daya Manusia dan Mendorong Pertumbuhan Ekonomi. ASET, Vol. 8 No. 1, hal 91-108
- Sil, M. dan Coryanata, Isma. 2012. Model Pengembangan Potensi Kapasitas Manajemen Kewirausahaan Melalui Program Nasional Pemberdayaan Masyarakat (PNPM) Mandiri Perkotaan (P2KP) di Kota Bengkulu. Laporan Penelitian Madya. Universitas Terbuka. Jakarta.
- Sugiyono. 2008. Statistik Untuk Penelitian. Bandung: Alfabeta.
- Suhairi, Yahya dan Haron. 2004. Hubungan Pengetahuan Akuntansi dan Kepribadian wirausaha terhadap Penggunaan Informasi Akuntansi. http://www.google.com
- Undang-Undang Nomor 9 tahuin 1995. Tentang Usaha Kecil . http://www.google.com
- Yoseva. 2006. Pengkajian Dukungan Finansial dan Non Finansial Dalam Pengembangan Sentra UKM. Jurnal Pengkajian Koperasi dan UKM No. 2 tahun 2006
References
Assauri, Sofjan. 2000. Strategi Pengembangan Bisnis Jasa. Manajemen Usahawan Indonesia. Lembaga FE-UI. Jakarta
Dinas Koperasi dan PPKM Kota Bengkulu. 2012. Laporan Hasil Pendataan Usaha Mikro Kecil dan Menengah Tahun Anggaran 2012 di Kota Bengkulu. Bengkulu: Dinas Koperasi dan PPKM Kota Bengkulu
Marbun, B.N. 1997. Manajemen Perusahaan Kecil. Pustaka Binaman Pressindo. Jakarta.
Megginson, W.L., M.J. Byrd, and L.C. Megginson. 2000. Small Business Management: An Entrepreneur's Guidebook. Third Ed. Irwin McGraw-Hill. Boston.
Pinasti, M. 2001. "Penggunaan Informasi Akuntansi dalam Pengelolaan Usaha Para Pedagang Kecil di Pasar Tradisional Kabupaten Banyumas." Jurnal Ekonomi, Bisnis dan Akuntansi No. 1/Vol. 3/Mei.
_________, 2006. “ Pengaruh Penyelenggaraan dan Penggunaan Informasi Akuntansi Terhadap Persepsi Pengusaha Kecil atas Informasi Akuntansi: Suatu Riset Eksperimen.” Jurnal Riset Akuntansi Indonesia No. 3 Vol. 10/ September.
Setiawan, E. 2006. Kualitas Sumber Daya Manusia dan Mendorong Pertumbuhan Ekonomi. ASET, Vol. 8 No. 1, hal 91-108
Sil, M. dan Coryanata, Isma. 2012. Model Pengembangan Potensi Kapasitas Manajemen Kewirausahaan Melalui Program Nasional Pemberdayaan Masyarakat (PNPM) Mandiri Perkotaan (P2KP) di Kota Bengkulu. Laporan Penelitian Madya. Universitas Terbuka. Jakarta.
Sugiyono. 2008. Statistik Untuk Penelitian. Bandung: Alfabeta.
Suhairi, Yahya dan Haron. 2004. Hubungan Pengetahuan Akuntansi dan Kepribadian wirausaha terhadap Penggunaan Informasi Akuntansi. http://www.google.com
Undang-Undang Nomor 9 tahuin 1995. Tentang Usaha Kecil . http://www.google.com
Yoseva. 2006. Pengkajian Dukungan Finansial dan Non Finansial Dalam Pengembangan Sentra UKM. Jurnal Pengkajian Koperasi dan UKM No. 2 tahun 2006