Analysis of factors influencing the use of accounting information by Independent Practice of Midwives in Surabaya

Yuniarsih, Nia and Yuristanti, Nadya (2018) Analysis of factors influencing the use of accounting information by Independent Practice of Midwives in Surabaya. In: PROCEEDING INTERNATIONAL CONFERENCE ON SMALL AND MEDIUM ENTERPRISE EMPOWERMENT (ICSMEE) 2018. “Enhancing Small Medium Enterprise Competitiveness Based on Creative Economy in Innovation Disruptions” . Institute of Research and Community Services (LPPM) Universitas Sebelas Maret (UNS), Surakarta, pp. 93-100. ISBN 978-602-50661-5-3

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Abstract

This study aims to identify the factors that influence the use of accounting information by the Independent Practice of Midwives in Surabaya. Entrepreneurial Personality, Accounting Knowledge, Business Age and the Use of Accounting Information are the variables in use. This study has 150 respondents as samples. The methods used in this study were descriptive statistical test, data quality test, classical assumption test and hypothesis testing by using multiple regression analysis. Results state that Entrepreneurial Personality influences the Use of Accounting Information by Independent Practice of Midwives in Surabaya. If a Midwife has an entrepreneurial spirit, he/she will have the orientation to persevere his/her business and maintain patients’ or customers’ loyalty. Accounting Knowledge influences the Use of Accounting Information by Independent Practice of Midwives in Surabaya. Midwives, as business owners, record simple financial transactions in order to analyze the monthly income, expenses and the remaining balance. Business Age does not influence Independent Practice of Midwives in the use of Accounting Information since their orientations are still limited to using profits to pay operational costs.

Item Type:	Book Section
Uncontrolled Keywords:	Entrepreneurial Personality; Accounting Knowledge; Business Age; Use of Accounting Information; Independent Practice of Midwives
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi > Prodi Akuntansi
Depositing User:	Nia Yuniarsih
Date Deposited:	15 Nov 2022 03:24
Last Modified:	15 Nov 2022 03:24
URI:	http://repositori.ukdc.ac.id/id/eprint/1222

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