Dinamika pengetahuan akuntansi, pengalaman usaha, dan motivasi kerja: analisis penggunaan laporan informasi akuntansi oleh pelaku UMKM
DOI:
https://doi.org/10.26740/jim.v12n1.p184-197Keywords:
Accounting Information Reports, Accounting Knowledge, Business Experience, MSMES, Work MotivationAbstract
Understanding the influence of accounting knowledge, business experience and work motivation on the use of accounting information reports by Lhoksukon City MSMEs is essential to promote business effectiveness and continuity. This study is directed at examining the interaction between accounting knowledge, business experience, and work motivation in the context of the use of accounting information reports, with the aim of providing a new perspective regarding these elements interacting to support business decisions. Using quantitative methods, questionnaires were distributed to 74 MSMEs from a total of 291 MSMEs in Lhoksukon, and analyzed using multivariate statistics to identify relationships and influences between variables. The research results show: Adequate accounting knowledge, extensive business experience and high work motivation contribute significantly to the intensity of use of accounting information reports in making business decisions. The importance of work motivation as a mediator that strengthens the effect of accounting knowledge and business experience on the use of accounting information is also identified. These findings underline the need for training and education programs that focus on increasing accounting knowledge for MSMEs and building work motivation as a basis for the effective use of accounting information in business activities. This research makes a significant contribution to the MSME accounting and management literature, as well as providing practical guidance for policy makers, educational institutions and MSME actors in designing capacity development strategies and work motivation to maximize the benefits of accounting information for business success.
References
Afful-broni, A. (2012). Relationship between Motivation and Job Performance at the University of Mines and Technology, Tarkwa, Ghana: Leadership Lessons. 3(3), 309–314.
Andriyan, Y., Halim, M., & Syahfrudin, A. (2021). Pengaruh pengetahuan akuntansi, pengalaman usaha, dan motivasi kerja terhadap persepsi penggunaan informasi akuntansi pada pelaku. Jurnal Universitas Muhammadiyah Jember, 5(4), 1–16.
Barney, J. B., & Clark, D. N. (2007). Resource-Based Theory Creating and Sustaining Competitive Advantage. Oxford University Press Inc.
Bhatti, S. H., Zakariya, R., Vrontis, D., Santoro, G., & Christofi, M. (2021). High-performance work systems, innovation and knowledge sharing: An empirical analysis in the context of project-based organizations. Employee Relations, 43(2), 438–458. https://doi.org/10.1108/ER-10-2019-0403
Daher, I. S., Sugito, & Tohani, E. (2020). Experiential Learning Model for Accounting Literacy Development of Micro, Small, and Medium Enterprises. 401(Iceri 2019), 179–184. https://doi.org/10.2991/assehr.k.200204.033
Elbaz, A. M., Agag, G. M., & Alkathiri, N. A. (2018). How ability, motivation and opportunity influence travel agents performance: the moderating role of absorptive capacity. Journal of Knowledge Management, 22(1), 119–141.
Firdarini, K. C. (2019). Pengaruh Pengalaman Usaha Dan Penggunaan Informasi Akuntansi Pelaku Usaha Mikro Kecil Menengah Terhadap Keberhasilan Usaha. Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen, 6(1), 25–37. https://doi.org/10.32477/jrm.v6i1.333
Fithoriah, S., & Pranaditya, A. (2019). Pengaruh Tingkat Pendidikan, Pengetahuan Akuntansi, Pengalaman Usaha dan Skala Usaha terhadap Penggunaan Informasi Akuntansi Pada Usaha Kecil Menengah (Studi Kasus Pada Pelaku UKM di Jalan Karangjati dan Jalan Pringapus Kabupaten Semarang). Pharmacoeconomics: Theory and Practice, 5(1), 84–94. https://doi.org/10.30809/phe.1.2017.21
Fong, E. Y., Jabor, M. K. Bin, Zulkifli, A. H., & Hashim, M. R. (2020). Challenges Faced by New Entrepreneurs and Suggestions How to Overcome Them. 470(ICoSD 2019), 223–227. https://doi.org/10.2991/assehr.k.200921.037
Gagné, M., Tian, A. W., Soo, C., Zhang, B., Ho, K. S. B., & Hosszu, K. (2019). Different motivations for knowledge sharing and hiding: The role of motivating work design. Journal of Organizational Behavior, 40(7), 783–799. https://doi.org/10.1002/job.2364
Granlund, M. (2011). Extending AIS research to management accounting and control issues: A research note. International Journal of Accounting Information Systems, 12(1), 3–19. https://doi.org/10.1016/j.accinf.2010.11.001
Hanandeh, R., Alharafsheh, M., Albloush, A., Lehyeh, S. M. A., & Kilani, Q. (2024). The impact of entrepreneurship self-concept, work motivation, and risk taking on human resource department performance and business overall performance at Jordan private universities. Uncertain Supply Chain Management, 12(1), 143–150. https://doi.org/10.5267/j.uscm.2023.10.010
Handayani, N. setya, Kaukab, M. E., & Yuwono, W. (2020). Penggunaan Informasi Akuntansi Pada Pelaku Umkm. Jurnal Pendidikan, Sains Sosial, Dan Agama, 6(2), 28–41. https://doi.org/10.53565/pssa.v6i2.197
Idris, M. (2015). The impact of organisational commitment, motivation and financial compensation on work satisfaction and employees’ performance: An evidence from small business firms in South Sumatera-Indonesia. International Journal of Applied Business and Economic Research, 13(4), 1549–1562.
Ihensekien, O. A., & Joel, A. C. (2023). Abraham Maslow’s Hierarchy of Needs and Frederick Herzberg’s Two-Factor Motivation Theories: Implications for Organizational Performance. The Romanian Economic Journal, 85. https://doi.org/10.24818/rej/2023/85/04
Ismaulina, I., Resa, D. M., & Nasution, S. (2022). Peningkatan Pendapatan UMKM Melalui Pembiayaan Syariah dan Pemberdayaan. BISNIS : Jurnal Bisnis Dan Manajemen Islam, 10(2), 325. https://doi.org/10.21043/bisnis.v10i2.13739
Johan, R., & Akbar, N. (2020). Faktor-Faktor Yang Mempengaruhi Penggunaan Informasi Akuntansi Pada UMKM Di Kabupaten Karawang. Jurnal Akuntansi, 14(2), 188–212. https://doi.org/10.25170/jak.v14i2.1599
Khan, K. U., Farooq, S. U., & Khan, Z. (2010). A Comparative Analysis of the Factors Determining Motivational Level of Employees Working in Commercial Banks in Kohat, Khyber Pukhtunkhwa. International Journal of Business and Management, 5(12), 180–184. https://doi.org/10.5539/ijbm.v5n12p180
Khusaini, M. A., Fahlevi, H., & Indayani. (2022). Faktor-faktor yang mempengaruhi penggunaan informasi akuntansi pemerintah dalam pengambilan keputusan internal. Ncaf, 4(1), 226–233. https://doi.org/10.20885/ncaf.vol4.art29
Kocsis, D. (2019). A conceptual foundation of design and implementation research in accounting information systems. International Journal of Accounting Information Systems, 34(xxxx). https://doi.org/10.1016/j.accinf.2019.06.003
Kremsar, S., & Marič, M. (2023). Improving Entrepreneurial Journey Through Good Business Practices. March, 517–528. https://doi.org/10.18690/um.fov.3.2023.40
Madhani, P. (2010). Resource Based View (RBV) of Competitive Advantage: An Overview. Icfai University Press.
Morris, T. H. (2020). Experiential learning–a systematic review and revision of Kolb’s model. Interactive Learning Environments, 28(8), 1064–1077. https://doi.org/10.1080/10494820.2019.1570279
Mubarokah, I. H., & Srimindarti, C. (2022). Pengaruh Tingkat Pendidikan, Skala Usaha Dan Pengalaman Usaha Terhadap Penggunaan Informasi Akuntansi. Jurnal Akuntansi Profesi, 13(1), 163–171.
Orens, R., & Lybaert, N. (2010). Determinants of sell-side financial analysts’ use of non-financial information. Business, 4(1), 1–39.
Otley, D. T. (1980). The contingency theory of management accounting: Achievement and prognosis. Accounting, Organizations and Society, 5(4), 413–428. https://doi.org/10.1016/0361-3682(80)90040-9
Rathod, H. S., Dixit, T., Huda, M., & Maseleno, A. (2022). Market innovations driving competitive advantage in MSMEs : An extensive literature review. 6(May), 6457–6469.
Razak, A. A., & Asutay, M. (2022). Financial inclusion and economic well-being: Evidence from Islamic Pawnbroking (Ar-Rahn) in Malaysia. RESEARCH IN INTERNATIONAL BUSINESS AND FINANCE, 59. https://doi.org/10.1016/j.ribaf.2021.101557
Ruitenberg, J., & Beer, P. De. (2012). The impact of attitudes and work preferences on Dutch mothers’ employment patterns. April.
Ryan, R. M., & Deci, E. L. (2000). Intrinsic and Extrinsic Motivations: Classic Definitions and New Directions. Contemporary Educational Psychology, 25(1), 54–67. https://doi.org/10.1006/ceps.1999.1020
Sajady, H., Dastgir, M., & Nejad, H. H. (2008). Evaluation of the effectiveness of accounting information systems. International Journal of Information Science and Management, 6(2), 49–59.
Sanjaya, M., & Indrawati, L. (2023). The Influence Of Job Satisfaction, Work Motivation, And Employee Commitment On Employee Performance. Research In Management And Accounting, 6(1).
Santoro, G., & Usai, A. (2018). Knowledge exploration and ICT knowledge exploitation through human resource management: A study of Italian firms. Management Research Review, 41(6), 701–715. https://doi.org/10.1108/MRR-07-2017-0215
Setyawan, B., & Witono, B. (2022). The Effect of Accounting Knowledge, Business Experience and Work Motivation on the Use of Accounting Information. The International Journal of Business Management and Technology, 6(5), 278–282.
Setyawati, Y., & Hermawan, S. (2018). Persepsi Pemilik Dan Pengetahuan Akuntansi Pelaku Usaha Mikro Kecil Dan Menengah (Umkm) Atas Penyusunan Laporan Keuangan. Riset Akuntansi Dan Keuangan Indonesia, 3(2), 161–204. https://doi.org/10.23917/reaksi.v3i2.6629
Siddique, M., Shar, Z. K., Wajidi, F. A., Lodhi, M. S., Baig, M., & Munir, M. M. (2022). Prior Work Experience Plays a Vital Role in the Success of an Entrepreneurial Business: an Investigation on Fast-Food Entrepreneurs in Karachi, Pakistan. Journal of Southwest Jiaotong University, 57(2), 73–82. https://doi.org/10.35741/issn.0258-2724.57.2.7
Son, D. D., Marriott, N., & Marriott, P. (2006). Users’ perceptions and uses of financial reports of small and medium companies (SMCs) in transitional economies: Qualitative evidence from Vietnam. Qualitative Research in Accounting & Management, 3(3), 218–235. https://doi.org/10.1108/11766090610705416
Ștefan, S. C., Popa, Ștefan C., & Albu, C. F. (2020). Implications of maslow’s hierarchy of needs theory on healthcare employees’ performance. Transylvanian Review of Administrative Sciences, 16(59), 124–143. https://doi.org/10.24193/tras.59E.7
Sunaryo, D., Dadang, & Erdawati, L. (2021). Pengaruh Persepsi Pelaku Usaha Mikro Kecil Dan Menengah Tentang Akuntansi, Pengetahuan Akuntansi, Dan Skala Usaha Terhadap Penggunaan Informasi Akuntansi. COMPETITIVE: Jurnal Akuntansi Dan Keuangan, 5(1), 47–56. https://doi.org/10.52421/fintax.v2i1.194
Tambunan, F. (2019). Pengaruh Pengetahuan Akuntansi dan Pengalaman Usaha terhadap Pengambangan Usaha dan Penggunaan Informasi Akuntansi sebgai Variabel Intervening (Kajian Empiris Pada Pelaku Usaha Kecil dan Menengah di Kelurahan Tanjung Rejo Kecamatan Medan Sunggal). At-Tawassuth: Jurnal EKonomi Islam, 6(2), 371–394.
Tampubolon, E. M. Y., Hertati, L., & Sari, R. (2023). the Effect of Accounting Knowledge, Business Strategy and Work Motivation on the Quality of Management Accounting Information Systems. Journal of Humanities Social Sciences and Business (Jhssb), 2(4), 687–693. https://doi.org/10.55047/jhssb.v2i4.722
Tegegne, E., Deml, Y. A., Yirdaw, G., & Bewket, Y. (2024). Work motivation and factors associated with it among health professionals in Debre Markos Comprehensive Specialized Hospital. Scientific Reports, 14(1), 1–9. https://doi.org/10.1038/s41598-024-52409-5
Trisnaningsih, S., Mustofa, A. W., & Hendrawan, B. M. (2022). Accounting Information as a Mediation of Business Experience on Business Success. Nusantara Science and Technology Proceedings, 2022(2018), 48–55. https://doi.org/10.11594/nstp.2022.2308
Trivellas, P., Kakkos, N., & Reklitis, P. (2010). Investigating the impact of motivation on loyalty and performance intentions in the Greek banking sector. June, 28–29.
Van Akkeren, J. K., & Tarr, J. A. (2022). The application of experiential learning for forensic accounting students: the Mock trial. Accounting Education, 31(1), 39–66. https://doi.org/10.1080/09639284.2021.1960573
Vrontis, D., Belas, J., Thrassou, A., Santoro, G., & Christofi, M. (2023). Strategic agility, openness and performance: a mixed method comparative analysis of firms operating in developed and emerging markets. In Review of Managerial Science (Vol. 17, Issue 4). Springer Berlin Heidelberg. https://doi.org/10.1007/s11846-022-00562-4
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons:Attribution-NonCommercial 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
Abstract views: 36
,
PDF Downloads: 39
