ANALISIS PENGARUH ASPEK KEPERILAKUAN TERHADAP SISTEM AKUNTANSI (STUDI KASUS PADA UMKM KARYA OLI)

Abstract

This study aims to determine whether the behavioral aspects affect the accounting system in Micro Small And Medium Businesses Karya Oli. The population of this study were employees of UMKM Karya Oli. The method used in this research is simple linear regression method. The results showed that the behavioral aspects had a significant positive effect on the accounting system. This is because the company has a culture or a good culture where this culture is the basis for employees to work based on the company's systems and SOPs that have been set so that there is no opportunity to raise debates that can cause emotions.