USE OF ACCOUNTING INFORMATION AMONG SMEs: ACCOUNTING KNOWLEDGE, FINANCIAL LITERACY AND USE OF SOCIAL MEDIA

Abstract

Accounting Information Systems are useful in managing and controlling the finances of all business entities, as well as Micro, Small, and Medium Enterprises (MSMEs). Most MSMEs need help understanding the Accounting Information System in carrying out business bookkeeping to provide financial reports. This is due to the weak capabilities of MSME players, especially regarding accounting knowledge to manage their finances in providing informative accounting information, as well as other factors such as financial literacy and use of social media. In the research, samples were obtained using the Slovin formula with results of 185 MSMEs in the Parungkuda sub-district, Sukabumi Regency. Simple random sampling technique for sampling and data analysis using multiple linear regression analysis. The results of the research show that the use of accounting information among MSMEs in Parungkuda District, Kab. Sukabumi. Influenced by Accounting Knowledge, Financial Literacy, and Use of Social Media both partially and simultaneously.