Peran Akuntansi Pada Era Society 5.0 Sebagai Anteseden Terhadap Pertumbuhan Kinerja UMKM dan Pengaruh Penggunaan Informasi Akuntansi
Abstract
This study aims to analyze and find out what the role of accounting in the era of society 5.0 is as an antecedent to the growth of MSME performance and how it affects the use of accounting information. This research uses quantitative methods using primary data obtained from questionnaires and measured on a scale of 1-5. The population used is MSMEs in Batu City and the minimum sample in this study was measured by the Slovin formula, which totaled 100 respondents. This research data was analyzed using smartPLS. The results showed that the role of accounting in the era of society 5.0 had an effect on the growth of MSME performance, while the growth of MSME performance affected the use of accounting information and the role of accounting in the era of society 5.0 had no effect on the use of accounting information.
Keywords : The role of accounting in the era of society 5.0, MSME performance, use of accounting information
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