ANALISIS PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM BATIK DI SOKARAJA LOR DITINJAU DARI PENDIDIKAN PEMILIK

Abstract

The purpose of this study is to analyze the use of accounting information on SME Batik in Sokaraja Lor based on owner’s education background in 2015. This study is qualitative. The objects of this study are 4 owners of SME Batik in Sokaraja Lor. Data used in this study are primary data collected by indeepth interview and questionnaires while secondary data in the form of reports, files or records regarding SME obtained from DISPERINDAGKOP Banyumas. The population in this study are all owners of SMEs registered in Disperindagkop Banyumas. While the sample are the owners of SMEs engaged in batik business which registered in Disperindagkop Banyumas in the village Sokaraja Lor, amounting to 4 participants. Sampling using purposive sampling techniques intended that the data obtained more varied because it comes from different sources according to the level of education.
According to the results, it can be concluded that education factor of the SME Batik owner does not affect accounting information application which they use in their businesses. Business owner with low level education is more complete in using accounting information rather than business owners with fairly high level of education. This is because the business is quite large and has well-known in Banyumas, so that they feel that accounting information application to analyze the development of their businesses over time is important. The type of accounting mostly utilized by the owner of SME batik in Sokaraja is bill record, which consists of purchase orders of raw material of batik and batik merchandise sales bill.
Keywords: SME, Accounting Information Application, Owner’s Education Background