Penggunaan Informasi Akuntansi, Peran Pemerintah Dan Kinerja Pedagang Sate Ikan Tanjung Masa Pandemi Covid-19

N. Yuliati
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Abstract

The impact of pandemic covid-19 felt also by traders Tanjung fish satay in North Lombok.  Lack of buyers causes some traders not to sell until conditions improve.This study aims to examine and analyze the effect of the use of accounting information and the role of the government on the performance of Tanjung fish satay traders during the covid-19 pandemic. The population in this study are all Tanjung fish satay traders with a total of 50 traders in the Tanjung market area, highway Tanjung or along the road to the center of North Lombok City. The sample was determined by using the Slovin formula with the sampling technique, namely incidental sampling. The number of samples that can be analyzed is 30 samples. Data were analyzed by multiple linear regression with SPSS 25 software. The results prove that the use of accounting information has a positive and insignificant effect on the performance of Tanjung fish satay traders. Meanwhile, the government's role has a positive and significant effect on the performance of Tanjung fish satay traders.Tanjung fish satay traders recognize the importance of using accounting information but have not been able to apply it due to limited human resources.
会计信息的使用、政府作用和贩卖丹戎鱼在Covid-19大流行期间的表现
龙目岛北部的丹绒沙茶贸易商也感受到了covid-19大流行的影响。缺乏买家导致一些交易商在情况好转之前不出售。本研究旨在检验和分析在2019冠状病毒病大流行期间,会计信息的使用和政府的作用对丹绒沙茶贸易商业绩的影响。本研究的人口都是丹绒沙茶鱼商人,在丹绒市场区域、丹绒高速公路或通往北龙目市中心的道路上共有50名商人。样本的确定采用斯洛文公式和抽样技术,即偶然抽样。可以分析的样本数量为30个样本。数据采用SPSS 25多元线性回归分析。结果表明,会计信息的使用对丹绒沙茶贸易商的绩效有显著的正向影响。与此同时,政府的作用对丹绒沙茶鱼贸易商的业绩有积极而显著的影响。丹绒沙茶商人认识到使用会计信息的重要性,但由于人力资源有限,未能应用会计信息。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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