IJSEGCE

VOL 2, No.3 November 2019

ISSN: 2656- 3037
http://www.journals.segce.com/index.php/IJSEGCE
DOI: https://doi.org/10.1234/ijsegce.v2i3.128

ACCOUNTING INFORMATION OF MICRO, SMALL, MEDIUM ENTERPRISE IN GIANYAR

REGENCY

Author
I Made Edy Septian Santosa
Putu Riska Wulandari
edysantosa36@yahoo.co.id
Economic and Business Faculty of Mahasarawati Denpasar University

ABSTRACT

The use of accounting information as decision making basis is seen as a solution to overcome the
problems faced by micro, small and medium enterprises (MSMEs) in Indonesia. Accounting
information is quantitative information about economic entities that is useful for economic decision
making in determining choices between alternative actions. This research was conducted to test and
obtain empirical evidence of the characteristics and competencies of MSME entrepreneurs
consisting of education level, gender, business scale, business age, accounting knowledge and
training on the use of accounting information at MSMEs in Gianyar Regency. The population in this
study was MSMEs in Gianyar Regency, which were spread in seven Districts. The technique of
determining the minimum sample size uses the Slovin formula and the sampling is proportionally
allocated. Data is collected by distributing questionnaires to SME owners. The data analysis
technique used is multiple linear regression. The analysis showed that the level of education and
business scale had a positive effect on the use of accounting information while gender, business
age, training and accounting knowledge had no effect on the use of accounting information .

Keywords: characteristics and competencies of MSME entrepreneurs, the use of accounting

information

I. INTRODUCTION

In Indonesia, MSMEs have a very significant contribution in employment, forming the Gross
Domestic Product (GDP), the value of national exports, and national investment. By seeing the large
role of MSMEs, the development of MSMEs in a number of regions is very important to do. One of
them is in the Province of Bali. The Province of Bali has great potential for exporting crafts compared
to other regions in Indonesia. The handicrafts that are exported are ranging from musical instruments,
woven bamboo, wooden handicrafts and silver. Around 65-70 percent of handicrafts exported by Bali
Province come from Gianyar Regency. Most of the crafts are produced by micro, small and medium
entrepreneurs. Micro, small and medium entrepreneurs have an important role that continues to
experience growth, one of which can be seen from the growth of MSMEs in Gianyar Regency which
has increased from year to year. With the number of MSMEs totaling 7,194 business units in 2014, it
increased to 13,718 business units in 2015, and 21,532 business units in 2016 (Department of
Cooperatives, Small and Medium Enterprises in Gianyar Regency, 2017).
The development of MSME in Indonesia is inseparable from various kinds of problems. The
problems faced by MSMEs today are related to the low quality of human resources, the role of
support systems that are less than optimal, less effective regulatory policies, and constrained by
capital problems to develop increasingly competitive businesses (Ministry of Cooperatives and SMEs,
2016). The problem in terms of lack of working capital has become a special concern for the
government. One of the government programs related to MSME financing is the People's Business

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VOL 2, No.3 November 2019
ISSN: 2656- 3037
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DOI: https://doi.org/10.1234/ijsegce.v2i3.128

Credit (KUR). Bank Indonesia Regulation Number 14/22 / PBI / 2012 article 5 regarding lending or
financing by commercial banks for the development of MSMEs, which is one of the requirements is
accounting information in the form of financial statements provided by MSMEs. Accounting
information is very useful for MSMEs, because accounting is a tool that produces output in the form of
information used by users of that information for a decision making (Holmes and Nicholls, 1988). The
bank needs a complete financial report to know the business development of the credit applicant, so
that it can decide of the credit application. The importance of applying accounting knowledge to
MSMEs is considered to be still poorly understood by entrepreneurs. There are still many small
entrepreneurs who have not recorded their business reports properly. In fact, there are also those
who do not take notes.
Ratnasari (2014) states that the ability and expertise of MSME owners or managers is determined
by the formal education that has been taken. Therefore, the high education of UMKM managers /
owners influences their knowledge of accounting, so that it can influence the use of accounting
information in conducting their business. Kristian (2010), Suastika (2016) and Langsih (2017)
research found that education level had a positive effect on the use of accounting information, while
Hariyadi (2013) and Hadi (2016) research found that education level had no effect on the use of
accounting information.
Business scale is a scale that can be classified according to the size of the company. The size of
a company can be seen from the number of assets, the number of employees and the amount of
income earned by a company in an accounting period (Holmes and Nicholls, 1988). The larger scale
of business is expected to encourage someone to use accounting information for the sustainability of
their business. The results of Murniati (2002), Wahyudi (2009), and Ratnasari (2014) research found
that business scale had a positive effect on the use of accounting information, while Widiyanti (2013)
and Hariyadi (2013) found that business scale had no effect on the use of accounting information.
Tuti (2015) states that the age of the business is the length of the company operating which
shows that the company exists and is able to compete in the market so that it can maintain its
business and achieve the desired goals. Usually a long-standing business tends to be more
developed because it already has a lot of experience in running a business. The longer the company
operates, the need for accounting information will be more complex. The results of the study of
Setyowati (2011), Aufar (2013), and Budiarta (2016), found that business age had a positive effect on
the use of accounting information, while Wahyudi (2009) and Ratnasari (2014) found that business
age had no effect on the use of accounting information.
Accounting knowledge is accounting knowledge that is owned by small and medium
entrepreneurs. The results of Fitriyah's research (2006) show that accounting knowledge has a
positive effect on the use of accounting information and explains that accounting knowledge is highly
needed by company owners in carrying out company operations. In line with Fitriyah (2006), the
research results of Setyaningrum and Sukirman (2014) show that accounting knowledge has a
positive effect on the use of accounting information at MSMEs. In contrast to the results of Wahyudi's
research (2009) which shows that accounting knowledge has no effect on the use of accounting
information.
Training around accounting really determines how well a manager or business owner has the
ability to master technical accounting. If a manager or business owner has attended accounting
training, the better his ability to use accounting information compared to managers or business
owners who have never attended accounting training. The research results of Grace (2003), Astuti
(2007), and Andriani and Zuliyati (2015) found that accounting training had a positive effect on the
use of accounting information. In contrast to the results of research conducted by Wahyudi (2009),
and Ratnasari (2014) which explains that accounting training has no effect on the use of accounting
information.
By looking at the background of the problems that occur regarding the importance of the use of
information for the sustainability of a business and the results of research that are inconsistent with
the variables that affect the use of accounting information, the authors are motivated to retest. This
research was conducted to test and obtain empirical evidence of the influence of the level of
education, gender, business scale, business age, training and accounting knowledge on the use of
accounting information in micro, small and medium enterprises in Gianyar Regency.

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VOL 2, No.3 November 2019
ISSN: 2656- 3037
http://www.journals.segce.com/index.php/IJSEGCE
DOI: https://doi.org/10.1234/ijsegce.v2i3.128

II. LITERATURE REVIEW

Expectancy Theory
Robbins and Judge (2012: 222) define motivation as a process that explains the intensity,
direction and perseverance of an individual to achieve his goals. The use of accounting information in
a business will always be influenced by the motivation of the business actor in carrying out its
business activities. Expectancy theory assumes that people are motivated to do something because
they want an expected outcome. MSME owners hopes that the use of accounting information will
improve performance and provide benefits and ease in completing a job. Furthermore, MSME owners
will be motivated to increase the use of accounting information because business owners knows the
positive results of the use of accounting information needed by internal and external parties in making
business decisions that will have a positive impact on the sustainability of their businesses.

Effect of Education Level on the Use of Accounting Information

The level of education is a stage of formal education that has been taken by managers or
owners of SMEs. The formal education in question is education obtained at school. The results of
research conducted by Wahyudi (2009) and Aufar (2013) found that the level of education had a
positive effect on the use of accounting information at MSMEs. Suastika (2016) also found that the
level of education had a positive effect on the use of accounting information at MSMEs. The level of
education is very influential on the understanding of accounting in every MSME owner which in turn
will affect the preparation and ability of MSME owners to use accounting information. Based on the
description above, the hypotheses developed in this study are:
H1: The level of education has a positive effect on the use of accounting information.

The Effect of Gender on the Use of Accounting Information

Gender is defined as the apparent difference between men and women in terms of values
and behavior. Cognitive dissonance theory is often used to help explain the influence of gender on
accounting decision making, one of which is demonstrated through skepticism that includes thoughts
that always question and evaluate critically. The psychological nature of human beings who basically
seek comfort in all situations makes this theory the basis for why women and men have different
ways of thinking and behaving and processing information. The existence of women still needs to be
taken into account because they have a high conservatism attitude and are careful in making
decisions, tend to avoid risks, and are more thorough (Kusumastuti et al, 2007). Based on the
description above, the hypotheses developed in this study are:
H2: Gender influences the use of accounting information.

Effect of Business Scale on the Use of Accounting Information

Business scale is the ability of a business to manage its business by looking at total assets,
how many employees are employed and how much income the company earns in one accounting
period (Holmes and Nicholls, 1988). The results of a study conducted by Murniati (2002) found that
business scale had a positive effect on the use of accounting information at MSMEs. Ratnasari
(2014) and Hadi (2016) also found that business scale had a positive effect on the use of accounting
information at MSMEs. The increasing scale of MSME and more complex business processes of an
MSME makes accounting needs indispensable for the survival of an MSME. The accounting
information will later be useful for managerial decision making for MSMEs. Based on the description
above, the hypotheses developed in this study are:
H3: Business scale has a positive effect on the use of accounting information.

Effect of Business Life Against Use of Accounting Information

The age of the business in this case is the length of the MSME operating or the age of the
MSME since the business was established. The longer the business operates, the needs of
information will be more complex. The results of research by Kristian (2010) and Hadi (2016) found
that business age had a positive effect on the use of accounting information at MSMEs. Budiarta
(2016) also found business age had a positive effect on the use of accounting information at MSMEs.
The length of business standing makes accounting needs for MSMEs, increase awareness of MSME
owners the importance of accounting to continue maintain their business and to grow. Based on the
description above, the hypotheses developed in this study are:
H4: Business Age has a positive effect on the use of accounting information.

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VOL 2, No.3 November 2019
ISSN: 2656- 3037
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DOI: https://doi.org/10.1234/ijsegce.v2i3.128

Effect of Accounting Training on the Use of Accounting Information

Accounting training is training in managing finances using accounting. The intended
accounting training is accounting training organized by a non-school educational institution or
institution of higher education, certain departmental or service department training centers.
Astuti (2007) and Diah (2013) found accounting training had a positive effect on the use of
accounting information at MSMEs. Andriani and Zuliyati (2015) also found that accounting training
had a positive effect on the use of accounting information at MSMEs. Training around accounting that
has been followed by managers or business owners can make the practice of using accounting
become greater, because they know more about accounting knowledge rather than managers or
business owners who have never attended accounting training. Based on the description above, the
hypotheses developed in this study are:
H5: Accounting training has a positive effect on the use of accounting information

The Effect of Accounting Knowledge on the Use of Accounting Information

The process of learning about accounting will increase the accounting knowledge of
managers/ business owner (entrepreneurs), so that the understanding of entrepreneurs (managers)
to apply accounting information will also increase. Research by Fitriyah (2006) and Ismail and King
(2007) which show that accounting knowledge of the owner / manager has a positive effect on the
application of accounting information systems, which means it also affects the perception of
entrepreneurs (managers) of accounting information. Research Kiryanto, et al. (2001) and Widiyanti
(2013) also support the results of previous studies, it showed that accounting knowledge has a
positive effect on the use of financial accounting information. Based on the description above, the
hypotheses developed are as follows:
H6: Accounting knowledge has a positive effect on the use of accounting information.

III. RESEARCH METHOD

This research was conducted at SMEs which are spread in Gianyar Regency. The variables
used consisted of independent variables namely the level of education, gender, business scale, age
of business, accounting knowledge and accounting training. The dependent variable is the use of
accounting information. The definitions of each variable are as follows:
The level of education is the stage of formal education, measured by the level of formal
education of business owners, including elementary schools (SD), junior high schools (SMP), high
schools (SMA) or vocational high schools (SMK), diplomas (D3), undergraduate (S1) and
Postgraduate (S2 / S3) (Grace, 2003). Gender is the gender of the MSME owner, distinguished by
the dummy variable, female = 1, male = 0.
Business scale is the ability of a business to manage its business by looking at total assets, how
many employees are employed and how much income the company earns in one accounting period.
This variable will be measured by the number of employees working full time, company assets, and
total company sales per year (Rudiantoro and Siregar, 2012). Where each question is provided A-D
answer choices and points for each answer choice. Based on the results of the sum of the values of
each question, the business scale can be grouped into: Micro business group between 1-4, Small
business group between 5-8, Medium business group ≥ 9.
Business life is the amount of time taken by a company in running its business, to show its
competitive ability. Business life is shown based on the length of the company established, based on
the year since the establishment of the company until the research was conducted (Grace, 2003).
Accounting training is training or courses around accounting that have been followed by
managers or business owners. This variable is measured based on the participation of business
owners in accounting training (Wulandari and Hidayat, 2012). This study uses the numbers 1 and 0
because this variable is a dummy variable or dichotomous variable, a value of 1 for business owners
who have attended accounting training and a value of 0 for business owners who have never
attended accounting training
Accounting knowledge is accounting knowledge that is owned by entrepreneurs (managers).
Accounting knowledge intended in this study is declarative knowledge of basic accounting.

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DOI: https://doi.org/10.1234/ijsegce.v2i3.128

Declarative knowledge of basic accounting is accounting knowledge of facts and based on concepts,
such as cash is part of current assets. Measurement of each dimension of accounting knowledge
variables using a Likert 5 scale
The use of accounting information is quantitative information about economic entities that is
useful for economic decision making in determining choices among alternative actions. Measurement
of each variable dimension of the use of accounting information is done using a Likert scale,
respondents are asked to rate based on each answer on the questionnaire submitted. With a choice
of answers consisting of strongly disagree, disagree, neutral, agree, and strongly agree.
The population in this study were all MSMEs in Gianyar Regency. With a population of 21,532
MSMEs, then to determine a minimum sample size, the Slovin formula is used with a critical value
(accuracy limit) of 10 percent. By using this formula, the number of samples obtained is 100 MSMEs
that are spread in Gianyar Regency. The sample determination method used next is the proportional
allocation method based on the MSME distribution area.
Data collection techniques in this study used a survey method by submitting a questionnaire that
was directly given to SMEs. Data analysis techniques include testing instruments (validity and
reliability), descriptive statistics, classic assumptions and multiple linear regression analysis. The
multiple linear regression model in this study is as follows:

PIA = α + β1Edu + β2G + β3Scale + β4Life + β5Acc Train + β6Acc Know + e…………….(1)

The assessment of the feasibility of the model can be measured by its goodness of fit. Statistically it
can be measured from the value of the coefficient of determination (R²), the statistical test F and the
statistical test t.

IV. RESEARCH RESULT

The population used in this study was 21,532 MSMEs in Gianyar Regency. In this study the
number of respondents studied was 100 MSMEs. Sampling was allocated using the proportionate
allocation method per district. Of the 100 questionnaires distributed, all questionnaires were returned
and could be used (response rate of 100%). The demographics of respondents dominated by men by
81% and women by 19%. Before a regression analysis is performed, the instrument testing using the
validity and reliability test, where the Pearson Correlation value> 0.3 and Cronbach Alpha value> 0.7
indicate that the instrument used is valid and reliable.

1) Normality Test
The normality test results using One sample Kolmogorov Smirnov shows the Asymp.sig
value of 0.543> 0.05. This means that the data is normally distributed.

2) Heteroscedasticity Test
Heteroscedasticity test results showed the significance value of independent variables > 0.05.
This means that heteroscedasticity did not occur.

3) Multicollinearity Test
The tolerance value greater than 10 percent or VIF less than 10, it can be concluded that
there is no multicollinearity between variables in the regression model

Adjusted R2 determination coefficient value indicates a value of 0.551. This means that the
variable use of accounting information can be explained by the independent variables by 55.1% while
the remaining 44.9% is explained by other variables not included in the model.
The statistical test value F in Table 1 shows a value of 21.223 with a significance of 0,000
<0.05 which means that the independent variables affect simultaneuosly on the dependent variable. It
can be concluded that the regression model is fit /feasible for furher interpretation

Tabel 1. Multiple Regression Results

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DOI: https://doi.org/10.1234/ijsegce.v2i3.128

Standar
Unstandardized dized
Coefficients Coefficie
Variable Sig
nts
Std.
B Beta
Error
(Constant) 14,002 2,572 0,000
Level (X1) 2,302 0,277 0,604 0,000

G (X2) 1,206 0,768 0,107 0,120

Scale (X3) 0,781 0,236 0,260 0,001

Life(X4) 0,057 0,275 0,015 0,836

Acc Train.(X5) 1,268 1,007 0,097 0,211

Acc Know (X6) 0,041 0,076 0,038 0,592

2
Adjusted R 0,551
F 21,223
Sig. F 0,000

The statistical t test results basically indicate how far the influence of an explanatory or
independent variable (X) explaining in individually the variation of the dependent variable (Y). The
influence of level education variable on the use of accounting information based on T test results
show a significance value of 0.000< 0.05, this means that level education of owner has positive effect
on the use of accounting information at MSMEs in Gianyar Regency, so H1 is accepted. The
business scale variable on the use of accounting information also showed positive effect with
significance value of 0,001<0.05, means that H3 is accepted. It means that the higher level education
and the greater business scale of MSMEs in Gianyar Regency will increase the use of accounting
information. These results indicate the higher of formal education pursued, the MSMEs owner will
have adequate preparation and better understanding on the use of accounting information for
decision making. The results of this study are in line with research conducted by Grace (2003),
Suastika (2016), and Langsih (2017) who found that the level of education had a positive effect on the
use of accounting information
The larger scale of MSME and the more complex business processes of a MSME make
accounting needs indispensable for the survival of an MSME. The accounting information will later be
useful for managerial decision making for MSMEs. The results of this study are in line with research
conducted by Astuti (2007), Aufar (2013), and Budiarta (2016) who found the results that business
scale had a positive effect on the use of accounting information.
However, the variables of gender and business life showed insignificance effect on the use of
accounting information. It means H2 and H4 is rejected. These results indicate gender and the
duration of business will not affect the use of accounting information. Business activities that does not
changes from year to year also could cause the use of accounting information which is not optimal.
MSMEs that have not experienced many changes in their work activities including financial matters,
will not give an idea to the owner / manager to increase the use of accounting information in their
business. The results of this study are in line with research conducted by Ratnasari (2014), Suastika
(2016), and Langsih (2017) who found the results that business life had no effect on the use of
accounting infor
The influence of accounting training variables on the use of accounting information. T-test
results show a significance value of 0.211> 0.05, this means that accounting training has no effect on
the use of accounting information at MSMEs in Gianyar Regency, so H5 is also rejected.This result
shows that although the MSMEs owner has attended accounting training, it will not make the use of
accounting information in his business will be better. This condition may occurs because it have not
been properly applied by the owners of MSMEs in managing their businesses. The results of this
study are in line with research conducted by Wahyudi (2009), and Ratnasari (2014) who found the
results that accounting training had no effect on the use of accounting information.

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DOI: https://doi.org/10.1234/ijsegce.v2i3.128

The same insignificance results showed by the influence of accounting knowledge variables
on the use of accounting information. T test results show a significance value of 0.592> 0.05, this
means that accounting knowledge has no effect on the use of accounting information at MSMEs in
Gianyar Regency, so H6 is rejected. This means that accounting knowledge possessed by MSME
owners / managers is not a determining factor in the use of accounting information.

V. CONCLUSIONS AND SUGGESTIONS

This research was conducted at MSMEs in Gianyar regency. The results showed that the
level of education and business scale had a positive effect on the use of accounting information while
gender, business age, training and accounting knowledge had no effect on the use of accounting
information of MSMEs in Gianyar Regency. The coefficient of determination of 55.1% indicates that
there are still other factors that can influence the use of accounting information at MSMEs and the
importance of further research.
In addition to the vast demographics of the Gianyar regency which caused difficulties in
collecting data in a relatively short time due to the distribution of MSME locations. It is also difficult for
MSME owners to be asked to fill out the questionnaire because their financial information is
confidential and assume that filling out the questionnaire can increase their business tax. Therefore,
further research is recommended to consider when distributing questionnaires and approach MSME
owners so that research data can be collected more optimally

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