Persepsi Urgensi Keberadaan Informasi Akuntansi pada Penggunaan Informasi Akuntansi

Abstract

ccounting information is a tool for decision making in the business activities of both large and small. Weakness hitherto lacking for SMEs is the financial management of their business . This study aims to determine the effect of the perception of SMEs regarding the urgency of the existence of accounting information through accounting training on the use of accounting information . The study population was MSMEs Convection in Kudus with purposive sampling . Number of samples obtained by 47 SME Convection The analytical method used structural equation modeling that is processed with the help of software WarpPLS 3.0 . The analysis showed that , accounting training proved to mediate the perception of urgency where the use of accounting information to accounting information on SMEs Convection in Kudus.