ANALYSIS OF USE OF ACCOUNTING INFORMATION IN MICRO, SMALL AND MEDIUM ENTERPRISES (MSMes) SALT FARMERS IN THE COASTAL AREA OF REMBANG DISTRICT
Rikah

rickah83[at]gmail.com
Sekolah Tinggi Ilmu Ekonomi Yppi Rembang, Indonesia

Abstract

The rapid development of science and technology has various impacts on various aspects. One significant effect is that competition in the business world is becoming tougher. This competition is felt by various sectors and the size of the business. Accounting information can help MSMEs in making economic decisions in order to achieve the success and sustainability of the business. Rembang Regency has a large number and area of smallholder salt farming in the coastal area which has the potential to be developed. Salt is a local potential in Rembang Regency which has an important role in contributing to regional income which is quite large. Rembang Regency was chosen as the research area because Rembang Regency is one of the big salt producers in the Central Java region.
This study aims to analyze the use of accounting information on salt farmers MSMEs in the coastal area of Rembang Regency. Analysis of the use of accounting information will be seen from the business owner^s education, accounting training, company age, and information technology. This research is a descriptive study with a quantitative approach. Data obtained by distributing questionnaires. The sampling method was purposive sampling and analyzed using multiple linear regression with the SPSS program.
The results showed that most of the salt farmer MSMEs have used accounting information in their business activities. From the analysis, it was found that business owner education, accounting training, company age, and information technology had a positive influence on the use of accounting information in the salt farmer business in the coastal area of Rembang Regency.

Keywords: accounting information, salt farmers, MSMEs

Topic: Economics