UBAY, Berlian Muhammad S. (2018) The Effect of Accounting Information Use and Internal Characteristics of Entrepreneurs Toward Productivity of Small and Medium Enterprises in Banyumas Regency. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

In the development of SMEs generally experience obstacles that are not much different in the past. That is the problem on financial management that is still not properly understood by small and medium entrepreneurs. It can be caused by the internal character of a business owner is still low, such as the level of a person's graduate education, experience in leading his business, the age of business, the business scale he faces and experience in training skills from outside education. To measure whether the SME has grown the maximum can be seen from business performance and business productivity. If the productivity of the business can be maximized then the development of SMEs in the country can be reached to the maximum so as to absorb labor. This study examines the effect of the use of accounting information and internal characteristics of entrepreneurs including accounting training, business scale and educational level toward productivity of SME’s. The use of accounting information and internal characteristics of entrepreneurs is measured by Likert scale and scale score. The sample of 94 respondents of SME entrepreneurs is selected from the population of all SME entrepreneurs in Banyumas Regency, using the quota sampling method. Analytical techniques use multiple regression to test the relationship between independent variables with dependent variables, after all all data has been valid and reliable through data quality test. The result of the test shows that business scale, educational level and accounting information use have significant influence to business productivity, while accountancy training variables have no significant influence

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