Study of the Use of Accounting Information in Business Management of Small Traders in Soppeng Regency

Risna Sapitri(1*), Samsinar Samsinar(2), Masnawaty Sangkala(3),

(1) Universitas Negeri Makassar
(2) Universitas Negeri Makassar
(3) Universitas Negeri Makassar
(*) Corresponding Author



Abstract


This study aims: to examine the strategies for using accounting information used by traders at the Takalala Central Market, Kab. Soppeng in managing his trading business. The variables of this study are: (1) business management of small traders as the dependent variable (Y), and (2) use of accounting information as an independent variable (X) which is measured by the application of accounting information. The population of this study are traders in the Takalala Central Market consisting of vegetable and clothing basic food sellers, while the sample is users of accounting information in managing the business of small traders in the Takalala Central Market taken with several sample criteria, namely traders who have been selling for at least 1 year and traders who already have a record of managing their business. The results of this study indicate that the use of merchant accounting information in managing their business is based on the amount of costs incurred with the reason that the selling price of goods benefits from the costs incurred.

Keywords


Recording; Use of Accounting Information

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References


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