Perception of Small and Medium Enterprises on Accounting Information

Authors : Amir Lukum; Tri Handayani Amaliah; Samiputri Ayu Saridjan; Revalina Elisabeth Hulukati

Volume/Issue : Volume 6 - 2021, Issue 10 - October

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This research aims to test the perception of small and medium enterprises in the city of Gorontalo for accounting information in organizing and using accounting information. The subjects in this study amounted to 36 respondents obtained using the purposive sampling method because in this research required intensive interaction with the research subject, so the subject was selected based on the willingness of the subject to engage in this study. The research method uses experimental methods that are pre-experimental design method type one group pretest-posttest. The use of pre-experimental design method type one group pretestposttest aims so that the results of treatment can be known more accurately because it can compare with the circumstances before being given treatment that is adjusted to the goal to be achieved, namely the perception of SMEs for accounting information based on experience organizing and using accounting information. The results of the study obtained that the experience of SMEs in gorotalo city with the stimulus of the implementation and use of accounting information was able to change the perception of SMEs about the benefits of accounting information and their willingness to carry out accounting records in their businesses. Experience in organizing and using accounting information makes SMEs experience firsthand the benefits of accounting information for business management. Experience with accounting information provided to SMEs turns out to form new information for experiences that they can use to interpret the value or benefits of accounting information, and change the perception of subjects who previously considered that accounting information is not important to be meaningful in every decision-making in the management of their business.

Keywords : Perception, Accounting Information, Small and Medium-Sized Businesses.


Paper Submission Last Date
31 - March - 2024

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