SANTOSO, Erizal Wibisono (2018) The Influence of Financial Literacy, Accounting Information, and Implementation of Accounting Standards Against Performance Small Enterprises in Banyumas. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

This study aims to determine the effect of financial literacy, the use of accounting information and the implementation of accounting standards to the performance of small businesses in Banyumas Regency. The sample in this study amounted to 71 small businesses in Banyumas Regency. Samples were taken by disproportionate random sampling technique which was randomly into small business in sector manufacturing industries. The results of this study indicate that financial literacy and the implementation of accounting standards have a positive and significant effect on the performance of small businesses in Banyumas Regency. While the use of accounting information has a positive but not significant effect due to several reasons, namely, the impact is not clearly visible or does not have a direct effect on the continuity of its business, the business carried out is a family business and not so large and there are no accounting experts. The implications of the conclusions above as an effort to continue to improve business performance, small business owners or managers in Banyumas Regency need to pay attention to financial literacy, the use of accounting information and the implementation of accounting standards. The way to do this is by continuing to strive to increase knowledge, insight and understanding of the methods of using and managing money effectively and efficiently, continuously striving to increase the use of accounting information accurately and proportionally and to increase its ability to apply accounting standards professionally. Related to some limitations in this study, then further research needs to add other independent variables which are indicated to strongly influence the performance of small businesses. If it is possible in theory or practice, further researchers also need to develop a research model by adding mediating and moderating variables. The next researcher also needs to expand the scope of research so that the results of the research can be more objective and can be classified in general.

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