Faktor – Faktor Yang Mempengaruhi Terkendalanya Praktik Akuntansi Pada UMKM Di Kabupaten Jember

MSMEs (micro small and medium enterprises) are productive businesses that are donated by small-scale, art-intensive businesses and involve various economic and business activities from various fields, investment, technology, management, and copyright protection. Micro businesses in Jember Regency in Kaliwate District in the type of production business consist of 86 companies. The purpose of this study was to study the application of accounting to micro, small and medium enterprises in the Kaliwates District.
This study uses a quantitative method with questionnaires, interviews, documentation. The results of this study indicate how the level of education does not affect concentrated accounting and the level of awareness of accounting and facilities that influence concentrated accounting practices.
Keywords: Level Of Education, The Level Of Awareness Of Accounting,Facilities and Infrastructure, Accounting Practices