Authors :
Amir Lukum; Tri Handayani Amaliah; Samiputri Ayu Saridjan; Revalina Elisabeth Hulukati
Volume/Issue :
Volume 6 - 2021, Issue 10 - October
Google Scholar :
http://bitly.ws/gu88
Scribd :
https://bit.ly/3CrB6QS
Abstract :
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.
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.