PENGARUH PENGETAHUAN AKUNTANSI DAN PENGALAMAN USAHA TERHADAP PENGEMBANGAN USAHA DENGAN PENGGUNAAN INFORMASI AKUNTANSI SEBAGAI VARIABEL INTERVENING (KAJIAN EMPIRIS PADA PELAKU UMKM)

Abstract

This study aims to analyze the influence of accounting knowledge and business experience on business development, with the use of accounting information as an intervening variable among MSMEs. This research method uses a quantitative approach with Partial Least Squares (PLS) analysis techniques. The study population was MSMEs in with a sample size of [number of respondents].The results indicate that: (1) accounting knowledge has a positive and significant effect on the use of accounting information; (2) business experience has a positive effect on the use of accounting information; (3) the use of accounting information has a significant effect on business development; and (4) the use of accounting information mediates the effect of accounting knowledge and business experience on business development.These findings indicate that increasing accounting literacy and business experience can strengthen MSMEs' ability to utilize accounting information as a basis for strategic decision-making.