IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM TECHNOLOGY IN THE SME SECTOR OF MALANG, INDONESIA CREATIVE INDUSTRY - STUDY OF EDUCATIONAL LEVEL, BUSINESS AGE AND ACCOUNTING TRAINING

Abstract

This study aims to examine the implementation of the use of accounting information systems through education levels, length of business and accounting training. Unit of analysis of SME owners of rattan industrial centers in Malang City. Data analysis was performed with multiple linear regression. The results of this study indicate that partially educational level has a positive and significant effect on the use of accounting information systems, the higher the level of education attained, the greater the use of accounting information systems. Accounting training has a positive and significant effect on the use of accounting information systems, the more often SME owners attend accounting training while practicing it, the ability of business owners will be honed. JEL : L10; L23 Article visualizations: