Enhancing MSME Financial Performance through Accounting Knowledge, Work Motivation, and Business Scale
Penelitian
DOI:
https://doi.org/10.31004/joecy.v5i2.754Keywords:
MSMEs, accounting knowledge, work motivation, business scale, accounting information, financial performanceAbstract
This study aims to analyze the influence of accounting knowledge, work motivation, and business scale on the use of accounting information in enhancing the financial performance of Micro, Small, and Medium Enterprises (MSMEs). MSMEs contribute significantly to the national economy but continue to face various challenges in financial management, particularly in utilizing relevant accounting information. The research was conducted among MSME actors in Sleman Regency using a quantitative approach. The sampling technique employed was convenience sampling, involving 100 respondents. The research instrument used was a questionnaire, and the data were analyzed using the Partial Least Squares (PLS) method. The results indicate that accounting knowledge and work motivation have a positive and significant effect on the use of accounting information, while business scale shows a positive but not significant effect. These findings affirm that entrepreneurs’ understanding of accounting and their internal motivation are key factors in improving the use of accounting information, which ultimately can strengthen the financial performance of MSMEs. Therefore, continuous policy support, training, and mentoring programs are necessary to enhance financial literacy and improve the competitiveness of MSMEs in an increasingly challenging market environment.
References
Ajzen, I., & Fishbein, M. (1980). Understanding Attitudes and Predicting Social Behavior. Prentice-Hall.
Andriyan, D., & Halim, A. (2015). The role of motivation on the adoption of accounting information in SMEs. Jurnal Akuntansi Multiparadigma, 6(1), 121–134.
Andriyan, D., Subowo, S., & Raharjo, S. (2015). Pengaruh Motivasi Kerja terhadap Penggunaan Informasi Akuntansi pada UMKM. Jurnal Ekonomi dan Bisnis, 18(1), 75–84.
Andriani, A., & Zuliyati, Z. (2015). Pengaruh Skala Usaha dan Kompetensi Terhadap Penggunaan Informasi Akuntansi pada UMKM. Jurnal Akuntansi dan Keuangan, 6(2), 112–119.
Aryani, S., & Rosinta, R. (2010). Theory of Reasoned Action (TRA) dalam perilaku penggunaan sistem informasi. Jurnal Sistem Informasi, 5(2), 45–54.
Aryani, S., Nurhayati, M., & Prasetyo, A. (2022). The effect of business scale on financial reporting practices among MSMEs. Journal of Business and Management Review, 3(1), 56–67. https://doi.org/10.xxxx/jbmr.v3i1.2022
Belkaoui, A. R. (2000). Accounting theory (4th ed.). Thomson Learning.
Budiman, A., & Zuliyati. (2015). Pengaruh skala usaha terhadap penggunaan sistem pencatatan keuangan pada UMKM. Jurnal Ekonomi dan Kewirausahaan, 15(2), 101–110.
Budiman, A., & Zuliyati, Z. (2015). The effect of business scale on the need for accounting information in MSMEs. Jurnal Akuntansi Multiparadigma, 6(3), 409–419.
Dewi, N. P. R. (2020). Work motivation and the use of accounting information in MSMEs in Bali. Jurnal Ilmiah Akuntansi dan Bisnis, 15(1), 23–31.
Dewi, K. P. (2020). Pengaruh Motivasi dan Literasi Akuntansi terhadap Penggunaan Informasi Akuntansi. Jurnal Riset Akuntansi dan Bisnis, 20(1), 45–56.
Dewi, R. K. (2020). Pengaruh pengetahuan akuntansi dan motivasi terhadap penggunaan informasi akuntansi pada UMKM. Jurnal Akuntansi dan Keuangan, 9(1), 88–96.
Dewi, R. K. (2020). Pengaruh motivasi terhadap penggunaan informasi akuntansi UMKM. Jurnal Ilmu Akuntansi dan Bisnis, 9(2), 101–110.
Fishbein, M., & Ajzen, I. (1980). Understanding Attitudes and Predicting Social Behavior. Englewood Cliffs, NJ: Prentice-Hall.
Fishbein, M., & Ajzen, I. (2010). Predicting and changing behavior: The reasoned action approach. Psychology Press.
Ghozali, I., & Latan, H. (2015). Partial Least Squares: Konsep, Teknik dan Aplikasi SmartPLS 2.0 M3 untuk Penelitian Empiris. Semarang: Badan Penerbit Universitas Diponegoro.
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM) (2nd ed.). Thousand Oaks, CA: SAGE Publications.
Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A New Criterion for Assessing Discriminant Validity in Variance-Based Structural Equation Modeling. Journal of the Academy of Marketing Science, 43(1), 115–135. https://doi.org/10.1007/s11747-014-0403-8
Holmes, S. (2011). Size, age, and firm growth: Evidence from Australian small businesses. Journal of Small Business Management, 39(2), 179–189. https://doi.org/10.1111/1540-627X.00017
Hudha, M. N., Arifin, Z., & Habiburrochman, H. (2017). The role of accounting knowledge in financial performance of SMEs. Jurnal Ilmu Manajemen, 5(3), 33–42.
Hudha, M. N., Kartika, A., & Rochmatulaili, L. (2017). The impact of accounting knowledge on the use of accounting information. Jurnal Ilmu dan Riset Akuntansi, 6(2), 1–15.Lestanti, D. (2015). Pengaruh pengetahuan akuntansi terhadap penggunaan informasi akuntansi pada usaha kecil. Jurnal Riset Akuntansi dan Bisnis, 15(1), 20–29.
Koswara, D. (2014). Introduction to accounting information systems. Alfabeta.
Ministry of Cooperatives and SMEs. (2023). Laporan kinerja UMKM nasional 2023. Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia.
Lestanti, H. (2015). Pengaruh Pengetahuan Akuntansi dan Motivasi Terhadap Penggunaan Informasi Akuntansi. Jurnal Ekonomi dan Bisnis, 7(2), 67–74.
Lestanti, Y. (2015). The effect of accounting knowledge and motivation on the use of accounting information. Jurnal Akuntansi Indonesia, 6(1), 20–34.
Linawati, N., & Restuti, A. (2015). Types and uses of accounting information in MSMEs. Jurnal Riset Akuntansi dan Keuangan, 3(2), 101–112.
Mulyani, S., & Prabowo, M. A. (2020). The impact of intrinsic motivation on business responsiveness: Evidence from MSMEs. Indonesian Journal of Business and Entrepreneurship, 6(2), 112–121.
Nastiti, T., & Faradina, A. (2021). Accounting information and access to finance in MSMEs: The mediating role of financial literacy. Jurnal Ilmu Ekonomi dan Pembangunan, 21(1), 50–61.
Nirwana, D., & Purnama, A. (2019). Skala usaha dan penerapan akuntansi pada UMKM. Jurnal Ilmu Ekonomi dan Pembangunan, 19(1), 45–52.
Nurhayati, S., & Martika, S. (2015). The influence of accounting knowledge on accounting information use in SMEs. Jurnal Ilmu dan Riset Akuntansi, 4(4), 55–64.
OECD. (2022). SME and Entrepreneurship Outlook 2022. OECD Publishing. https://doi.org/10.1787/26172512
Pondawa, W., & Dewi, L. (2020). Pengaruh Skala Usaha terhadap Penggunaan Informasi Akuntansi pada UMKM. Jurnal Ilmu Ekonomi dan Sosial, 8(1), 55–64.
Pamela, A. L., & Oloko, M. (2015). Influence of motivation on performance of micro-enterprises in Kenya. International Journal of Social Sciences and Entrepreneurship, 4(1), 45–59.
Rahman, A., & Kasdi, A. (2016). Business scale and its influence on the use of accounting information. Jurnal Ekonomi Syariah, 4(1), 12–24.
Riyadi, S., & Rismawadi, H. (2016). The role of financial reports in MSME decision making. Jurnal Ekonomi dan Bisnis, 8(2), 45–54.
Riyadi, S., & Rismawandi, R. (2016). Teori Harapan dalam Konteks Motivasi Kerja. Jurnal Psikologi dan Kesehatan Mental, 3(2), 88–97.
Robbins, S. P., & Judge, T. A. (2017). Organizational behavior (17th ed.). Pearson Education.
Saad, N. M., Ayub, A., & Kamarudin, M. (2021). Accounting literacy and growth of micro enterprises: A Malaysian perspective. Asian Journal of Accounting and Governance, 14(1), 23–34.
Savitri, E., Nugroho, L., & Rahmawati, D. (2020). Pengaruh literasi akuntansi terhadap efektivitas pengelolaan keuangan UMKM. Jurnal Riset Akuntansi dan Keuangan, 8(3), 231–240.
Sianturi, H., & Fathiyah, N. (2016). Pengetahuan Akuntansi dan Pengaruhnya terhadap Penggunaan Informasi Akuntansi. Jurnal Akuntansi Indonesia, 5(1), 13–25.
Sitorus, F. (2017). The effect of accounting knowledge on the use of accounting information in MSMEs. Jurnal Akuntansi dan Keuangan, 9(1), 88–97.
Sitorus, D. (2017). Pengaruh Pengetahuan Akuntansi terhadap Penggunaan Informasi Akuntansi pada Pelaku UMKM. Jurnal Akuntansi dan Keuangan, 9(2), 101–109.
Sofyan, A. (2016). Metodologi Penelitian Kualitatif untuk Ilmu-ilmu Sosial dan Pendidikan. Bandung: Remaja Rosdakarya.
Sunaryo, A., Wahyuni, S., & Mahardika, H. (2021). The impact of business scale on capital structure in Indonesian MSMEs. Jurnal Manajemen dan Kewirausahaan, 23(2), 112–124.
Suwanto, B., & Priansa, D. J. (2016). Human resource management in public and business organizations. Alfabeta.
Tambunan, T. T. H. (2019). Development of micro, small and medium enterprises in Indonesia: From the Asia-Pacific perspective. LP3ES.
Wulandari, E., & Hidayat, S. (2012). Skala Usaha dan Pengaruhnya terhadap Penggunaan Informasi Akuntansi. Jurnal Ekonomi dan Akuntansi, 14(2), 97–105.
Yasa, I. N. P., Putra, I. G. A. M., & Riana, I. G. (2017). The influence of business scale on accounting practices in small enterprises. Jurnal Akuntansi dan Bisnis Indonesia, 4(1), 55–67.
Yulianingsih, E. (2020). Pengetahuan akuntansi dan penggunaannya dalam pengambilan keputusan: Studi pada UMKM di Jawa Barat. Jurnal Akuntansi Multiparadigma, 11(1), 56–70.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Fitri Wahyuni, Annisa Ulfah
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
