Pengaruh Penggunaan Informasi Akuntansi Terhadap Keberhasilan Usaha Kecil Menengah (Studi Pada Usaha Kerupuk di Kec. Lumajang)

Abstract

The use of accounting information can improve the quality of business decision making. This research aims to empirically prove the influence of the use of accounting information on the success of small and medium enterprises (SMEs). This research is a study of the cracker business in Kec. Lumajang. The sample collection method in this research used purposive sampling, the type of data used was primary data obtained from distributing questionnaires to 30 cracker entrepreneurs. The results of this research indicate that the use of accounting information has a significant positive effect on business success. The use of financial accounting information can be used to plan a business, control a business, and to make decisions in managing a business. Therefore, SMEs must use accounting information as a basis for business decision making to obtain the right decisions so as to support the success of their business.