FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA USAHA MIKRO KECIL & MENENGAH DI KABUPATEN JOMBANG

This research was conducted to determine the effect of owner education, business scale, company age, and business turnover on the use of accounting information systems at MSMEs in Jombang district. This type of research is a quantitative research. The data used in this study are primary data. Respondents were 56 MSME owners / managers in Jombang Regency. Methods of data collection using a questionnaire. The results of this study indicate that owner education and business scale have an effect on the use of accounting information systems. The results of this study also indicate that company age and business turnover have no effect on the use of accounting information systems.Keywords: owner education, business scale, company age, business turnover, use of accounting information systems, UMKM