DETERMINANTS
OF THE USE OF ACCOUNTING INFORMATION IN MSMEs WITH ENVIRONMENTAL UNCERTAINTY AS
MODERATION
Alifiah Wulansari Mustofa1,
Sri Trisnaningsih2
Universitas
Pembangunan Nasional Veteran Jawa Timur, Indonesia
[email protected]1, [email protected]2�
ABSTRACT
The
Indonesian government has assisted micro small and medium enterprises (MSMEs)
in addressing their main problems through the KUR program. In order to
complement the KUR program from the government, MSMEs
requires the use of accounting information as a basic capital in decision
making. This study aims to determine and analyze the influence of independent
variables on dependent variables with moderation by a third variable. This
research uses a quantitative method. Primary data in this study were obtained
from a sample of 93 MSMEs Food entrepreneurs in Surabaya registered in E-PEKEN. This study
used Moderated Regression Analysis (MRA) with IBM SPSS Statistics 25 software
as an analysis tool. The results of the study indicate that (1) accounting
knowledge influences the use of accounting information; (2) accounting training
influences the use of accounting information; (3) business scale influences the
use of accounting information; (4) environmental uncertainty weakens the
influence of accounting knowledge on the use of accounting information; (5)
environmental uncertainty strengthens the influence of accounting training on
the use of accounting information; (6) environmental uncertainty strengthens
the influence of business scale on the use of accounting information. This
study implies that accounting knowledge, accounting training, and business
scale should be a priority for food MSMEs
entrepreneurs in Surabaya registered in E-PEKEN. In facing environmental
uncertainty, food MSMEs entrepreneurs
in Surabaya must optimize the available resources. Food MSME entrepreneurs in Surabaya should consider business scale as an
important determinant factor in the use of accounting information.
Keywords: accounting knowledge,
accounting training, business scale, use of accounting information,
environmental uncertainty.
Corresponding
Author: Alifiah Wulansari Mustofa
E-mail: [email protected]
INTRODUCTION
Micro, Small and Medium Enterprises, or MSMEs, is one of the
economic activities that has a vital role in economic growth in Indonesia. The Coordinating Ministry for Economic
Affairs of the Republic of Indonesia (2021) revealed in a press release
HM.4.6/103/SET.M.EKON.3/05/2021, MSMEs are considered the most critical pillar
in the Indonesian economy. The contribution of
MSMEs to the Indonesian economy includes the ability to absorb 97% of the total
existing workforce. It can collect up to 60.4% of total investment (Ministry of Investment/ BKPM, 2022). Many people choose the MSMEs
business field because MSMEs can provide substantial income for the community (Husaini, 2017). The Financial Services
Authority (OJK) revealed that MSMEs still face three main problems. Namely,
MSMEs have yet to utilize digital technology in marketing and market access,
access to financing or business capital, and the low quality and capability of
Human Resources (HR) (Intan,
2022). Capital is one of the financial
resources owned by individuals or business entities that can be used to improve
and build new businesses (Ridhiyawati
et al, 2022). MSMEs capital problem is
difficulty obtaining additional capital from financial institutions to develop
their business. Capital is a source of funds MSMEs need to run a business,
where a business will only be realized with sufficient capital (Pamungkas
& Hidayatulloh, 2019). According to Kominfo
(2022), even though there are a large
number of MSMEs in Indonesia, MSMEs who can access financing in banking are
around 20%. Bank
Indonesia (2022) reveals the obstacles MSMEs face,
namely difficulties in obtaining credit from banks or other financial
institutions because they do not have/insufficient collateral and limited
access to information.
The
Indonesian government is trying to advance MSMEs in Indonesia through the
People's Business Credit (KUR) program, channeled through financial
institutions, to increase access to finance and strengthen MSMEs capital in
Indonesia (Ministry
of Investment/ BKPM, 2022). To offset the efforts made by
the government to increase access to financing and strengthen MSMEs capital in
Indonesia, MSMEs requires the use of accounting information presented in the
form of financial reports as the primary capital for making decisions in
running their business (Mustofa
& Trisnaningsih, 2021). Based on government regulation
no. 17 of 2013 Article 49 and Law no. 20 of 2008 concerning Small and Medium
Enterprises and Cooperatives, MSMEs in Indonesia must carry out good accounting
records. This shows that the government in Indonesia emphasizes the importance
of recording and managing accounting information for MSMEs. However, practice
in the field shows that many MSMEs actors still need to apply accounting
information in financial reports (Yolanda
et al., 2020). Using accounting information is
one of the efforts that MSMEs can make to develop their business and anticipate
the failure of the business being run (Wiska
& Colin, 2021). In addition, accounting
information is considered a way of using accounting information that can
benefit business decisions (Trisnaningsih
et al, 2021).
The
use of good accounting information is inseparable from the accounting knowledge
of MSMEs actors. Accounting knowledge is an insight into how to classify,
analyze, and record several things related to the financial activities of a
business (Mustofa
& Trisnaningsih, 2021). The traditional accounting
knowledge of MSMEs actors will cause management failure, so MSMEs actors have
difficulty determining the policies to be taken (Hudha,
2017). Accounting knowledge has a
positive effect on the use of accounting information (Ernawati,
2017). While, the use of accounting
information is not affected by the use of accounting information (Ermawati
& Handayani, 2022). In addition, MSMEs actors need
accounting training to gain and increase accounting knowledge in managing their
businesses. Accounting training is an effort to improve and develop accounting
abilities individually to achieve expertise, abilities, and skills in business
development (Umami
et al., 2020). Accounting training positively
affected the use of accounting information (Suryana
et al, 2022). Accounting training did not
affect the use of accounting information (Sulistyowati
& Arifah, 2022).
Business scale is a company's
ability to manage its business which is observed from total assets, the number
of employees employed, and the amount of income earned in a certain period (Yasa et al., 2017). The large scale of the business and its complexity will increase
the need for accounting for business continuity so that accounting information
becomes helpful in making managerial decisions (Umami et al., 2020). Research shows that business scale significantly positively
affects the use of accounting information (Zulkarnnaeni & Rizki, 2019). �While that business scale
has no significant positive effect on the use of accounting information (Fithoriah & Pranaditya, 2019).
This study uses environmental uncertainty as a moderating
variable. Environmental uncertainty is considered a condition of the inability
of MSMEs actors to accurately estimate or predict environmental conditions that
occur (Yolanda et al., 2020). Environmental uncertainty is due to the unavailability of
complete information on the current conditions. Thus, if environmental
uncertainty increases, MSMEs actors will need extensive information so that
MSMEs actors can make effective decision-making (Luckieta, 2023).
This
research will be conducted on food SMEs located in Surabaya. This is because
Surabaya has the most significant number of MSMEs in the hotel and restaurant
trade sector in terms of accommodation providers and food and beverage
providers, namely 385,054 units (Dinas
Koperasi dan UKM Provinsi Jawa Timur, 2021). Eri Cahyadi, as Mayor of Surabaya,
revealed that despite being amid the Covid � 19 pandemic, economic growth in
the City of Surabaya surpassed East Java and National performance (Haryono,
2022). According to research, this
increase was recorded in 2020, which contracted minus 4.85%, then jumped to
4.29% in 2021, and even this jump exceeded the national economic growth
performance of 3.69% and East Java by 3. 57% (Haryono,
2022). The revealed that the development
of digital technology has made the culinary business in Surabaya easy to
develop (Wijayanto,
2022). MSMEs traders in Surabaya who
market their products online have experienced the benefits of selling through
social media and marketplaces, where MSMEs revenue has increased by 70% after
the emergence of online customers. The Surabaya City Government will continue
to strive to move the wheels of the economy by empowering MSMEs and grocery
stores (Bangga
Surabaya, 2021). The Surabaya City Government
launched the E- PEKEN (Nang Suroboyo
Economic Empowerment and Resilience) application through the Surabaya
City Communication and Information Service (Diskominfo) on 31 October 2021 as
an effort by the Surabaya City Government to move the wheels of the economy in
Surabaya. Thus, MSMEs Food in Surabaya has been given convenience by the City
Government of Surabaya to market their products through online marketing, so
most MSMEs in Surabaya are considered not constrained in utilizing digital
technology in marketing and market access. However, with the convenience
provided by the Surabaya City Government in marketing their products, MSMEs
players are still required to develop their business by submitting additional
capital to banks/financial institutions to be superior to their competitors. Therefore,
MSMEs actors need to use good
accounting information in the form of financial reports as the primary capital
in making the right decisions in financial and non-financial matters (Trisnaningsih et al., 2021b).
���� Table 1. Percentage of the Number
of MSMEs Requiring Additional Capital
|
Description |
Amount |
Percentage |
|
Requires Additional Capital |
17 |
70.8% |
|
It does Not Require Additional Capital |
7 |
29.2% |
|
Total |
24 |
100% |
Source:
Processed data (2023)
Table 2. Percentage of Use of Financial Statements in
MSMEs Food in Surabaya
|
Description |
Amount |
Percentage |
|
Using Financial Reports |
6 |
25% |
|
Not Using Financial Statements |
18 |
75% |
|
Total |
24 |
100% |
Source:
Processed data (2023)
In connection with the data in Tables 1 and 2, it can be said that
many foods MSMEs in Surabaya need additional
capital from financial institutions such as banks to improve their business.
However, most of the MSMEs food actors in Surabaya do not have financial
reports. MSMEs can use financial reports as one of the requirements in applying
for additional capital at the bank. With this research, it is hoped that these MSMEs can grow with good
quality, especially in the use of accounting information, so that they can be
used for decision-making related to business strategy so that MSMEs can survive
amid increasingly rapid business competition and not experience business
failure.
This study uses the decision usefulness theory as the basic theory.
Reveals that this decision
usefulness theory is known as A Theory of
Accounting to Investors. The theory of decision usefulness includes the
requirements of the quality of accounting information that users will take. The
decision usefulness approach to accounting information is an approach to
financial reports on a historical cost basis to make it more useful (Scott,
2015:79). There are two critical questions
in adopting a decision usefulness approach according to research, namely who
are the users of financial statements and what are the decision problems for
users of financial statements (Scott,
2015: 73).
Regarding the inconsistency of
research results and theories described, this study aims to determine and analyze the effect of accounting knowledge,
accounting training, and the business scale of MSMEs Food actors in Surabaya
registered in E-PEKEN on the use of accounting information with environmental
uncertainty as a moderator. The hypothesis in this study, namely H1: Accounting knowledge
influences the use of accounting information. H2: Accounting
training affects the use of accounting information. H3: Business
scale affects the use of accounting information. H4: Accounting
knowledge influences the use of accounting information moderated by
environmental uncertainty. H5: Accounting training influences
accounting information moderated by environmental uncertainty. H6:
Business scale affects the use of accounting information moderated by
environmental uncertainty.
METHODS
This study
uses a quantitative approach. This research was conducted to find out and analyze the influence of the independent
variables on the dependent variable by being strengthened/weakened by the
moderating variable. Independent
variables consist of accounting knowledge (X1), accounting training
(X2), and business scale (X3). This study's dependent
variable uses accounting information (Y) and environmental uncertainty (Y) as
moderating variables. The research variables were measured using a Likert scale
of five alternative answers with a score of 1 (Strongly disagree) to 5
(Strongly agree).
The population in this study, namely Food MSMEs actors in
Surabaya who are registered with E-PEKEN, is 1,340 units based on data obtained from the Surabaya City
Small and Medium Enterprises Cooperative and Trade Office in 2022. MSMEs actors
used as the population in this study are owners of MSMEs who know the business
identity and financial data for the business being run. The sample size was
determined based on the calculation of the slovin formula with an accuracy
tolerance (e) of 10% so that the sample size was obtained as many as 93 MSMEs
actors. The research data uses primary data obtained directly from respondents
through distributing questionnaires online with Google Forms and offline.
The
research questionnaire was tested with validity and reliability tests to test
whether a questionnaire was valid/reliable or not. Then a normality test was
carried out with the Kolmogorov-Smirnov to test whether the confounding or
residual variables have a normal distribution in the regression model (Ghozali, 2018: 161). This study uses Moderated
Regression Analysis (MRA) as a data analysis technique with the help of IBM
SPSS Statistics 25 software to test the hypothesis. Moderated Regression Analysis (MRA) is carried out to examine the causal
relationship between the independent variables and the dependent variable,
which can be strengthened or weakened by moderating variables (Ghozali, 2018: 221). The Moderated Regression Analysis
(MRA) equation used in this study
to test the hypothesis is formulated as follows:
Y = a + b 1 X 1 + b 4 Z + b 5 X
1 Z + e ���������.����..�. (1)
Y = a + b 2 X 2 + b 4 Z + b 6 X
2 Z + e ���������.����..�. (2)
Y = a + b 3 X 3 + b 4 Z + b 7 X
3 Z + e ���������.����..�. (3)
Information:
Y ���������� =
Use of Accounting Information
a ���������� =
Constant
b1, b2, b3, b4 =
Regression Coefficient
X 1 �������� =
Knowledge of Accounting
X 2 �������� =
Accounting Training
X 3 �������� =
Business Scale
Z ���������� =
Environmental Uncertainty
e ���������� = Other factors that influence the dependent
variable
RESULTS AND DISCUSSION
Research data was collected for 1 month, from 6 March
2023 to 4 April 2023, by distributing questionnaires to 110 respondents.
However, as many as 17 respondents still need to return the questionnaires. The
returned questionnaire came from 93 respondents who had fulfilled the sample size to be used as material for
data analysis. Characteristics of respondents to MSMEs Food in Surabaya who were registered with E-PEKEN, the
majority were 81 women, while 12 were men.
The validity test with bivariate correlation produces
a calculated r-value greater than the r-table value (0.2039). According to
research, the questions in the questionnaire are declared valid if they have an
r count value exceeding the r table so that all instruments in this study are
declared valid (Ghozali, 2018: 52). The reliability test showed that the
Cronbach's Alpha value was more than 0.6, so all variables from the
questionnaire used in this study were declared reliable and fit to be used as a
measuring instrument for the questionnaire instrument. Kolmogorov � Smirnov is
a form of testing carried out in this study to test for normality by looking at
the significant results. The resulting significance value exceeds 0.05, the
data is declared normally distributed and vice versa (Ghozali, 2018: 166). The normality test results with IBM SPSS Statistics 25
shown in Table 3 show a significance value exceeding 0.05, so the data obtained
in this study is stated to be normally distributed.
Table
3. Normality Test Results
|
One-Sample Kolmogorov-Smirnov Test |
||
|
|
Unstandardized Residuals |
|
|
N |
93 |
|
|
Normal Parameters a, b |
Means |
.0000000 |
|
Std. Deviation |
.41283066 |
|
|
Most Extreme Differences |
absolute |
083 |
|
Positive |
052 |
|
|
Negative |
-.083 |
|
|
Test Statistics |
083 |
|
|
Symp. Sig. (2-tailed) |
.118 c |
|
|
a. Test distribution is Normal. |
||
|
b. Calculated from data. |
||
|
c. Lilliefors Significance Correction. |
||
Source:
IBM SPSS Statistics Output 25 (2023)
The data analysis technique in
this study uses Moderated Regression Analysis (MRA) by looking at the
significance value, namely:
a. If the significance value exceeds 0.05, H0
is accepted and HA is rejected.
b.
If the
positive significance value is equal to or less than 0.05, then H0 is
rejected, and HA is accepted.
The results
of MRA testing using the IBM SPSS Statistics 25 software are shown in
Table 4.
Table 4. Moderated Regression Analysis (MRA) Results
|
Coefficients a |
||||||
|
Model |
Unstandardized Coefficients |
Standardized Coefficients |
t |
Sig. |
||
|
B |
std. Error |
Betas |
||||
|
1 |
(Constant) |
-3.190 |
6.086 |
|
-.524 |
.602 |
|
X1 |
7.916 |
1.309 |
2.992 |
6.048 |
.000 |
|
|
X2 |
-4.655 |
1.290 |
-1,471 |
-3.607 |
001 |
|
|
X3 |
-1,474 |
.595 |
-.924 |
-2.477 |
.015 |
|
|
Z |
.535 |
.245 |
.322 |
2.184 |
032 |
|
|
X1. Z |
-9.616 |
1.641 |
-4.356 |
-5.859 |
.000 |
|
|
X2. Z |
5.173 |
1.281 |
2.303 |
4.037 |
.000 |
|
|
X3. Z |
4.439 |
1.228 |
2.021 |
3.616 |
001 |
|
|
Dependent Variable: Y Source: IBM SPSS Statistics
Output 25 (2023). |
||||||
The
Effect of Accounting Knowledge on the Use of Accounting Information
The
statistical analysis results on the accounting knowledge variable (X1)
have a coefficient value of 7.916, indicating that any increase in accounting
knowledge will increase the use of information. The results of hypothesis
testing show a significance value of 0.000, meaning that the significance value is
<0.05. In connection with these results, H0 is
rejected, and H1 is accepted. Thus, accounting knowledge
influences the use of accounting information.
The
accounting knowledge possessed by MSMEs actors is one factor that influences
MSMEs actors in the use of accounting information. Based on the results of the
questionnaire answers, Food MSMEs
actors in Surabaya who are registered with E-PEKEN have good accounting
knowledge, so MSMEs actors have
the convenience of using accounting information in the form of financial
reports to run their businesses. The results of this study are supported,
in which SMEs with high accounting knowledge can produce accounting information
following the accounting information needed by users of financial reports (Scott's decision usefulness theory,
2015: 73). The results of this study are in line with research conducted shows the results that
accounting knowledge influences the use of accounting information in MSMEs (Ernawati,
2017), (Khairunnisa
& Rustiana, 2019), and (Yolanda
et al, 2020). However, this research aligns
shows that accounting knowledge does not affect the use of accounting
information (Ermawati
& Handayani's, 2022).
�� The Effect of Accounting Training on the
Use of Accounting Information
The
statistical analysis results on the accounting training variable (X2)
have a coefficient value of -4.655, indicating that any increase in accounting
training will decrease the use of accounting information. The results of
hypothesis testing show a significance value of 0.001, which means a
significance value <0.05. In
connection with these results, H0 is rejected, and H2 is
accepted. Thus, accounting training affects the use of accounting
information.
�Accounting training can improve the ability of MSMEs to apply
adequate accounting in their business. However, the research results show that
respondents' participation in the training will further reduce the use of
accounting information. This is possible because MSME actors need to learn the
benefits of using accounting information. They only attend accounting training
but do not apply the accounting knowledge and skills obtained in using
accounting information for their business. The results of this study are
supported by (Scott's decision
usefulness theory, 2015: 73). In this food, MSMEs actors registered on
E-PEKEN are required first to identify users of financial statements so that
the accounting information that will be presented can be helpful in business
continuity. The results of this study are in
line with research, which show that accounting training affects the use of
accounting information on MSMEs actors (Hadi
et al. 2019), (Novianti et al, 2018) and (Efriyenty, 2020). However, this study's results differ from the research, which shows that accounting training
does not affect the use of accounting information (Sulistyowati
& Arifah, 2022).
Effect of
Business Scale on the Use of Accounting Information
The
statistical analysis results on the variable Business Scale (X3)
have a coefficient value of -1.474, indicating that any increase in business
scale will reduce the use of accounting information. The results of hypothesis
testing show a significance
value of 0.015, meaning that the significance value is <0.05. H0 is rejected,
and H3 is accepted in connection with these results. Thus, the business
scale affects the use of accounting information.
Business scale is one of the
factors that can influence MSMEs actors in the use of accounting information.
The results of distributing questionnaires to respondents show that food MSMEs
actors in Surabaya who are registered with E-PEKEN have a low business scale.
However, the low business scale owned by MSMEs actors increasingly indicates
that these MSMEs actors can use accounting information in running a business.
The low business scale owned by MSMEs actors will further motivate MSMEs actors
to use accounting information. This is because MSMEs actors need accounting
information to decide how the income earned can cover business operating costs
and the costs of employees employed. The results of this study, in which MSMEs actors can
present financial reports that can be used as a basis for making decisions to
meet business operational costs and employee costs employed from the income
earned by MSMEs actors (Scott's decision usefulness theory,
2015: 73). The results of this study are in line with research, which show
that business scale affects the use of accounting information in MSMEs (Whetyningtyas, 2016), (Yasa et al. 2017), and (Zulkarnnaeni & Rizki (2019). However, this research needs to follow the research, which shows
that business scale does not affect the use of accounting information (Fithoriah & Pranaditya, 2019).
The
Effect of Accounting Knowledge on the Use of Accounting Information Moderated
by Environmental Uncertainty
The statistical analysis results
on the variable Accounting Knowledge with Environmental Uncertainty (X1.Z)
have a coefficient value of -9.616, indicating that environmental uncertainty will weaken any increase in
accounting knowledge based on accounting information. The results of the
Moderated Analysis Regression (MRA) test, as in Table 4, can be
concluded that the significance value of the accounting knowledge variable with
environmental uncertainty (X1.Z) is 0.000, meaning a significance
value <0.05. H0 is rejected, and H4 is
accepted in
connection with these results. Thus, accounting knowledge influences the use of
information moderated by environmental uncertainty. In other words,
environmental uncertainty weakens the influence of accounting knowledge on the
use of accounting information.
Accounting
knowledge possessed by MSMEs is very influential in using
accounting information. MSME actors with high accounting knowledge can make
carrying out accounting records that produce accounting information easier.
However, accounting knowledge can reduce
the use of accounting information in times of environmental uncertainty. This
is because MSMEs do not have high accounting knowledge, so MSMEs are less
able to use accounting information when there is environmental uncertainty. Thus, increasing conditions of
environmental uncertainty forced Food MSMEs actors in Surabaya who were
registered with E-PEKEN to
improve their accounting knowledge. The results of this study, in which MSMEs
actors cannot present accounting information to users of financial statements
when environmental uncertainty occurs (Scott's
decision usefulness theory, 2015: 73). When environmental uncertainty
occurs, MSMEs with low accounting knowledge cannot apply accounting
information. The results of this study, which show that environmental
uncertainty can moderate the effect of accounting knowledge possessed by MSMEs
actors on the use of accounting information (Hudha's,
2017), (Fatimah
et al, 2018), and (Ermawati
& Handayani, 2022). However, this research differs, which
shows that environmental uncertainty cannot
moderate the effect of accounting knowledge on using accounting information (Candra
et al. (2020).
The
Effect of Accounting Training on the Use of Accounting Information Moderated by
Environmental Uncertainty
The statistical analysis results
on the variable Accounting Training with Environmental Uncertainty (X2.Z)
have a coefficient value of 5.173, indicating that environmental uncertainty will strengthen any increase in
accounting training on using accounting information. The results of
hypothesis testing with Moderated Analysis Regression (MRA) show a significance
value of 0.000, which means a significance value of <0.05. In connection with these results, H0
is rejected, and H5 is accepted. Thus, accounting training
affects the use of accounting information moderated by environmental uncertainty.
Alternatively, in other words, environmental uncertainty strengthens the effect
of accounting training on the use of accounting information.
Training is a process passed and occupied by someone to improve
accounting skills that are useful for the company. Accounting training is
one of the essential factors that MSMEs must consider in running their
business. This is because MSMEs actors who often participate in accounting
training held by institutions outside of schools or colleges, training centers,
and certain agencies will increase their ability to use accounting information
that influences the decision-making process. business
decisions. Conditions of increasing environmental uncertainty will force a food
MSMEs actor in Surabaya registered with E-PEKEN to have more extensive
information so that MSMEs actors can make wise decisions related to the
business. Thus, the existence of conditions of environmental uncertainty can
encourage Food MSMEs actors in Surabaya who are registered with E-PEKEN and
have attended accounting training to apply the use of accounting information.
MSMEs actors are expected to be able to identify the needs of users of
financial reports based on accounting knowledge and skills obtained from
accounting training so that MSMEs actors can provide helpful information for
users of financial reports. The results of this study, in which MSMEs who have
attended accounting training have more knowledge and skills in good accounting (Scott's decision usefulness theory, 2015: 73). Therefore, MSMEs actors are expected to be able to identify the
needs of users of financial reports in advance so that MSMEs actors can present
financial reports that meet the needs of users when environmental uncertainty
occurs. The results of this study, which show that environmental uncertainty can moderate the effect of
accounting training on the use of accounting information (Hudha, 2017), (Anisykurlillah & Rezqika,
2019), and (Wiska & Colin, 2021). However,
this research differs, shows that environmental uncertainty cannot moderate the effect of accounting training
on the use of accounting information (Candra et al, 2020).
The
Effect of Business Scale on the Use of Accounting Information Moderated by
Environmental Uncertainty
The results of statistical
analysis on the variable Business Scale with Environmental Uncertainty (X3.Z)
has a coefficient value of 4.439, indicating that environmental uncertainty will strengthen any increase in
business scale on the use of accounting information. The results of
hypothesis testing with Moderated Analysis Regression (MRA) show a significance
value of 0.001, which means a significance value of <0.05. H0 is rejected, and H6
is accepted in
connection with these results. Thus, business scale influences the use of
accounting information moderated by environmental uncertainty. In other words,
environmental uncertainty strengthens the effect of business scale on the use
of accounting information.
Environmental uncertainty is a
condition that describes a business being unable to analyze the consequences
arising from aspects outside the business. Therefore, increasing environmental
uncertainty can increase the desire of MSMEs Food actors in Surabaya who are
registered with E - PEKEN to obtain relevant information. MSMEs actors will use
this information to decide how the income earned can cover business operational
costs and the costs of the employees employed. In addition, the many employees
employed in MSMEs can help food MSMEs in Surabaya registered with E-PEKEN by
providing input regarding what should be done in times of environmental
uncertainty. The results of this study are supported by the theory of decision
usefulness put forward by Scott (2015: 73). In this food, MSMEs actors in Surabaya who are registered with
E-PEKEN have presented accounting information that suits user needs. In times
of environmental uncertainty, MSMEs actors will increasingly apply accounting
information. This is because, in unpredictable environmental conditions, MSMEs
actors need financial reports to make decisions to meet business operational
costs and employee costs employed from the income earned by MSMEs actors. The
results of this study, showed that environmental uncertainty was proven to
moderate the effect of business scale on the use of accounting information in
the Buleleng District (Yasa et al, 2017). However, the results of this study are different, which shows that
environmental uncertainty does not moderate the effect of business scale on the
use of accounting information (Yolanda et al, 2020).
CONCLUSION
The
conclusions from the results and discussion that have been described
previously, namely (1) Accounting knowledge influences the use of
accounting information; (2) Accounting training influences the use of
accounting information; (3) Business scale has a positive effect on the use of
accounting information; (4) Accounting knowledge influences the use of
accounting information moderated by environmental uncertainty. Alternatively,
in other words, environmental uncertainty weakens the influence of accounting
knowledge on the use of accounting information; (5) Accounting training
influences the use of accounting information moderated by environmental
uncertainty. Alternatively, in other words, environmental uncertainty
strengthens the effect of accounting training on the use of accounting
information; (6) Business scale influences the use of accounting information
moderated by environmental uncertainty. In other words, environmental
uncertainty strengthens the effect of business scale on the use of accounting
information. Thus, all hypotheses in this study are accepted.
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