THE INFLUECE OF OWNER MOTIVATION, OWNER COMMITMENT, AND ORGANIZATIONAL READINESS ON INTEREST IN PREPARING ACCOUNTING INFORMATION IN CULINARY MSMEs IN PURWOKERTO

Abstract

This study aims to test and analyze the influence of owner motivation, owner commitment and organizational readiness on interest in preparing accounting information in culinary MSMEs located in Purwokerto. The type of data used is primary data obtained in the form of questionnaires. The number of samples used in this study amounted to 70 research samples. The results of the study using IBM SPSS show that: (1) Owner motivation does not have a significant influence on interest in preparing accounting information for Culinary MSMEs in Purwokerto. (2) Owner commitment has a positive influence on interest in preparing accounting information for Culinary MSMEs in Purwokerto. (3) Organizational readiness has a positive influence on interest in preparing accounting information in Culinary MSMEs in Purwokerto. In this study, it was proven that owner commitment and organizational readiness have a positive influence on the interest to prepare accounting information. The interest of MSMEs owners to prepare accounting information in the form of financial statements also can be improved in several ways. One way is though outreach, training and providing facilitation for business actors so that they feel familiar with financial statements and feel that preparing financial statements is not a difficult thing to do.