Pambayun, Anggita Prameswari (2017) Pengaruh Penerapan Akuntansi Terhadap Keberhasilan Usaha Industri Kafe Dan Restoran Di Kota Malang. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh pencatatan akuntansi berbasis SAK ETAP terhadap keberhasilan usaha industri kafe dan restoran di Kota Malang, dimediasi oleh penggunaan informasi akuntansi dan dimoderasi oleh pemahaman konsep akuntansi. Penelitian ini menggunakan metode kuantitatif. Data diperoleh dengan cara mendistribusikan kuesioner kepada manajer atau pemilik usaha kafe dan restoran di Kota Malang. Terdapat 78 responden yang menjadi sampel pada penelitian ini. Analisis data menggunakan pendekatan Partial Least Square (PLS). Hasil penelitian ini menunjukan bahwa keberhasilan usaha industri kafe dan restoran di Kota Malang dipengaruhi oleh pencatatan akuntansi, penggunaan informasi akuntansi, dan pemahaman konsep akuntansi manajer atau pemilik usaha.
English Abstract
The research aims to analyze the effect of SAK ETAP-based accounting records on the success of cafe and restaurant businesses in Malang City, in which the use of accounting information functions as a mediation variable and accounting concept as a moderation variable. The data of this quantitative study are obtained through questionnaires distributed to 78 respondent samples who are the managers or owners of cafe and restaurant businesses in Malang City. The data are being analyzed using partial least square (PLS) as the analytical method. The result of the analysis indicates that the success of cafe and restaurant businesses in the City is influenced by accounting records, use of accounting information, and accounting concepts of the managers and owners.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2017/312/051705993 |
| Uncontrolled Keywords: | Usaha Kecil Dan Menengah, Pencatatan Akuntansi, Sak Etap, Penggunaan Informasi Akuntansi, Pemahaman Konsep Akuntansi, Keberhasilasn Usaha |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Yusuf Dwi N. |
| Date Deposited: | 14 Aug 2017 07:39 |
| Last Modified: | 25 Oct 2021 07:08 |
| URI: | http://repository.ub.ac.id/id/eprint/1288 |
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