Determinants of the Use of Accounting Information in MSMEs in Jambi City

Abstract

The purpose of this study was to determine the effect of education level, business age, accounting training and business scale on the use of accounting information in MSMEs. This research was conducted at MSMEs located in Alam Barajo District, Jambi City. There were 56 MSMEs as the sample of this study which were tested using the SPSS 25 analysis tool. The results showed that simultaneously educational level, business age, accounting training and business scale affect the use of accounting information. Then, partially, business age and business scale have an effect on the use of accounting information. Unfortunately, the level of accounting education and training has no effect on the use of accounting information.