The Effect of Level Education, Accounting Perceptions, Accounting Knowledge, Business Experience, Work Motivation on the Use of Accounting Information in Jember Cafes

Novian Ramadhan; Nurshadrina Kartika Sari; Wiwik Fitria Ningsih

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Published: Apr 10, 2025

Keywords:

Accounting, Accounting Information, Business, Cafe

Novian Ramadhan

Institut Teknologi dan Sains Mandala, Indonesia

Nurshadrina Kartika Sari

Institut Teknologi dan Sains Mandala, Indonesia

Wiwik Fitria Ningsih

Institut Teknologi dan Sains Mandala, Indonesia

Abstract

This research aims to determine the effect of education level, accounting perception, accounting knowledge, business experience and work motivation on the use of accounting information in cafes in Tegal Boto Lor and Tegal Boto Kidul Villages, Sumbersari District, Jember. The population of this study is the business owner (owner) or employees of the financial department at the cafe in Tegal Boto Lor and Tegal Boto Kidul Village, Sumbersari District, Jember Regency. The sample used was 34 respondents using simple random sampling method. Data analysis method with multiple linear regression analysis using SPSS 20. Using instrument test, classical assumption test, determination coefficient test (R2) and hypothesis testing. The results showed that accounting perceptions affect the use of accounting information, then the level of education, accounting knowledge, business experience and work motivation have no effect on the use of accounting information, and accounting perceptions, accounting knowledge, business experience and work motivation simultaneously affect the use of accounting information

How to Cite

Ramadhan, N., Sari, N. K., & Ningsih, W. F. (2025). The Effect of Level Education, Accounting Perceptions, Accounting Knowledge, Business Experience, Work Motivation on the Use of Accounting Information in Jember Cafes. ARTOKULO : Journal of Accounting, Economic and Management, 2(1), 20-34. https://ejournal.mediakunkun.com/index.php/artokulo/article/view/197

Issue

Vol. 2 No. 1 (2025): January - April 2025

Section

Articles

How to Cite

Ramadhan, N., Sari, N. K., & Ningsih, W. F. (2025). The Effect of Level Education, Accounting Perceptions, Accounting Knowledge, Business Experience, Work Motivation on the Use of Accounting Information in Jember Cafes. ARTOKULO : Journal of Accounting, Economic and Management, 2(1), 20-34. https://ejournal.mediakunkun.com/index.php/artokulo/article/view/197

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