The Role of Cognitive Ease in the Utilization and Preparation of Accounting Information in SMEs
Abstract
Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in Indonesia’s economy, particularly in job creation and reducing unemployment. Despite their significant contribution, MSMEs face a persistent challenge in the limited preparation of financial reports, which hampers their ability to assess and ensure financial performance with certainty. Addressing this issue, this study investigates the influence of cognitive ease—conceptualized through repeated experience and avoidance of cognitive strain—on the utilization and preparation of accounting information by MSMEs. The research focuses on 400 MSMEs in Mataram City, employing the Partial Least Square (PLS) method with SmartPLS 4.0 for data analysis. The findings reveal that repeated experience exerts a significant positive effect on both the utilization and preparation of accounting information. In contrast, the avoidance of cognitive strain does not significantly impact the utilization of accounting information but demonstrates a significant negative effect on its preparation. These results underscore the critical role of repeated experience in improving MSMEs’ accounting practices, suggesting that consistent engagement with accounting processes enhances their effectiveness. The study highlights the need for targeted interventions to bolster cognitive familiarity with accounting tasks, paving the way for more reliable financial reporting among MSMEs.
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References
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Jabulisile, C., Ngwenya., O.O., Arek-Bawa. (2020). 2. Assessment in textbooks: Exploring cognitive demand in first-year accounting textbooks. South African journal of higher education, doi: 10.20853/34-1-3370
Kahneman, D. (2011). Thinking, Fast, and Slow. In Farrar, Straus And Giroux. Farrar, Straus and Giroux.
Lestari, F. A., Sasanti, E. E., & Suryantara, A. B. (2022). Implementasi Akuntansi Pada Unit Usaha Mikro Kecil Menengah Berbasis Sak Emkm (Studi Pada Umkm Kota Mataram). Jurnal Riset Mahasiswa Akuntansi, 2(1), 155–165. https://doi.org/10.29303/risma.v2i1.192
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Suryantara, A. B., & Animah, A. (2021). Analisis Biaya Strategis Dengan Metode Activity Based Costing Pada UMKM Kerupuk Kulit Lombok. JPEK (Jurnal Pendidikan Ekonomi Dan Kewirausahaan), 5(1), 195–208. https://doi.org/10.29408/jpek.v5i1.3436
Suryantara, A. B., & Ridhawati, R. (2023). Pentagonal Resistensi : Faktor Akuntansi Pada UMKM Penyebab Rendahnya Implementasi. Jurnal Pendidikan Ekonomi Dan Kewirausahaan (JPEK), 7(3), 1–10. https://doi.org/10.29408/jpek.v7i1.XXXX
Suryantara, A. B., Sukoharsono, E. G., & Prihatiningtyas, Y. W. (2017). The Wiyase Accounting in the Sine be Tradition: Portrait of Accounting Controls in a Nonprofit Organization. IOSR Journal of Economic and Finance, 8(4), 81–92. https://doi.org/10.9790/5933-0804028192
Susiani, R., Yusuf, P. S., Ilyas, S., & Syafdinal, S. (2021). Implementation Of Financial Report Preparation For Small And Medium Micro Enterprises (Msmes) (Survey in Sukajadi Village, Soreang District, Bandung Regency). Turkish Journal of Computer and Mathematics Education, 12(8), 1563–1566.
Wulandari, R. E., Sutrisno, S. T., & Ghofar, A. (2020). Factors affecting the implementation of financial accounting standards for MSMEs with environmental uncertainty as moderating variables. International Journal of Research in Business and Social Science (2147- 4478), 9(7), 160–166. https://doi.org/10.20525/ijrbs.v9i7.945
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Ajzen, I., & Fishbein, M. (2005). The influence of attitudes on behavior. (D. Albarracin, B. Johnson, & M. Zanna (eds.)). The handbook of attitudes, Lawrence Erlbaum Associates.
Albu, C. N., & Albu, N. (2017) The Role and Current Status of IFRS in the Completion of National Accounting Rules – E - vidence from Romania. Accounting in Europe, 14(1-2), 177-186. https://doi. org/10.1080/17449480.2017.1301668
Albu, N., Pali-Pista, S. F., & Cruzdriorean-Vladu, D. D. (2010). IFRS for SMEs in Europe – Lessons for a Possible Implementation in Romania. 5th WSEAS International Conference on Economy and Management Transofrmation, II(Volume II), 659–663.
Anggraini, R., Sokarina, A., & Suryantara, A. B. (2021). Analisis Penyebab Rendahnya Implementas SAK-EMKM: Studi Pada UMKM di Kabupaten Lombok Timur. THE 1ST UKIP INTERNATIONAL CONFERENCE IN ECONOMICS, MANAGEMENT, AND ACCOUNTING: Digital Business in the Endemic Challenges and Strategic Ahead. https://ojsapaji.org/index.php/UKIPInternationalConference/article/view/75
Armenia, G., & Morey, M. (2013). Lazy Thinking: How Cognitive Easing Effects the Decision Making Process of Business Professionals. 1–46. https://appserv.pace.edu/honors-college/sites/pace.edu.honors-college/files/Honors_College/best_of/Armenia, Gianmarco.pdf
Bart, Dierynck., Christian, Helge, Peters. (2019). 1. Auditor Task Selection under Time Pressure.
Biduri, S., Wardani, D. P. K., Hermawan, S., & Hariyanto, W. (2021). Skeptisme Pelaku Usaha Mikro Terhadap Standar Akuntansi. Jurnal Akuntansi Multiparadigma, 12(2), 431–448. https://doi.org/10.21776/ub.jamal.2021.12.2.25
Chrisna, S., Ifada, L. M., & Istanti, S. L. W. (2022). the Role of Accounting Information Systems in Improving Sme’S Successful. Jurnal Akuntansi Multiparadigma, 13(2), 253–262. https://doi.org/10.21776/ub.jamal.2022.13.2.19
Damak-Ayadi, S., Sassi, N., & Bahri, M. (2020). Cross-Country Determinants of IFRS for SMEs Adoption. Journal of Financial Reporting and Accounting, 18(1), 147–168. https://doi.org/https://doi.org/10.1108/JFRA-12-2018-0118
Fitriyyah, R., As’adi, A., & Sularsih, H. (2020). Penerapan akuntansi SAK EMKM dalam penyusunan laporan keuangan studi kasus pada usaha sayangan di Desa Kebakalan. E-Jurnal Perspektif Ekonomi Dan Pembangunan Daerah, 9(3), 169–186.
Ghozali, I., & Latan, H. (2015). Konsep, Teknik, Aplikasi Menggunakan Smart PLS 3.0 Untuk Penelitian Empiris. BP Undip.
Giulia, Picciotto., Rosa, Angela, Fabio. (2023). 4. Does stress induction affect cognitive performance or avoidance of cognitive effort?. Stress and Health, doi: 10.1002/smi.3280
Hatta, A. J., & Budiyati, O. (2021). Tingkat Pendidikan, Literasi Akuntansi, Dan Persepsi Pemilik Umkm Tentang Akuntansi Sebagai Determinan Penggunaan Informasi Akuntansi. AKUNTANSI DEWANTARA, 5(2), 112–121. https://doi.org/10.26460/ad.v5i2.11044
Hendiarto, R. S., Sari, U. R. G., Daud, M. A., Rehabeam, R., & Pandiangan, N. G. (2021). The Influence of Training on Financial Statement Preparation on Entrepreneurship Performance. Turkish Journal of Computer and Mathematics Education (TURCOMAT), 12(4), 754–763. https://doi.org/10.17762/turcomat.v12i4.560
Hikmahwati, H., & Irwansyah, R. (2022). Praktik Akuntansi dalam Kacamata UMKM Binaan Rumah UMKM Kabupaten Barito Kuala. Jati: Jurnal Akuntansi Terapan Indonesia, 5(2), 169–181. https://doi.org/10.18196/jati.v5i2.16428
Hudha, C. (2017). Pengaruh Tingkat Pendidikan, Pengetahuan Akuntansi Dan Pelatihan Akuntansi Terhadap Penggunaan Informasi Akuntansi Dimoderasi Ketidakpastian Lingkungan Usaha Kecil Menengah. Jurnal Ekonomi Pendidikan Dan Kewirausahaan, 5(1), 68. https://doi.org/10.26740/jepk.v5n1.p68-90
Jabulisile, C., Ngwenya., O.O., Arek-Bawa. (2020). 2. Assessment in textbooks: Exploring cognitive demand in first-year accounting textbooks. South African journal of higher education, doi: 10.20853/34-1-3370
Kahneman, D. (2011). Thinking, Fast, and Slow. In Farrar, Straus And Giroux. Farrar, Straus and Giroux.
Lestari, F. A., Sasanti, E. E., & Suryantara, A. B. (2022). Implementasi Akuntansi Pada Unit Usaha Mikro Kecil Menengah Berbasis Sak Emkm (Studi Pada Umkm Kota Mataram). Jurnal Riset Mahasiswa Akuntansi, 2(1), 155–165. https://doi.org/10.29303/risma.v2i1.192
Mulyani, A. S. (2018). Manfaat Informasi Akuntansi Dalam Perkembangan Usaha Mikro Kecil dan Menengah. Jurnal Ecodemica, 2(1), 102–108.
Perera, D., Chand, P., & Mala, R. (2019). Confirmation Bias in Accounting Judg_ments: The Case for International Fi_nancial Reporting Standards for Small and Medium-Sized Enterprises. Accounting & Finance, 60(4), 4093–4119. https://doi.org/https://doi.org/10.1111/acfi.12523
Pierscieniak, A., Krawczyk-Sokolowska, I., & Caputa, W. (2022). Micro-foundations of environmental entrepreneurship resistance in SMEs. International Entrepreneurship and Management Journal, 0123456789. https://doi.org/10.1007/s11365-022-00807-4
Puspitaningtyas, Z. (2015). Seminar Nasional Riset Terapan. PEMANFAATAN INFORMASI AKUNTANSI UNTUK PENGAMBILAN KEPUTUSAN BISNIS BAGI PELAKU USAHA KECIL DAN MENENGAH, 345–349.
Ramli, I., & Iskandar, D. (2014). Control Authority, Business Strategy, and the Characteristics of Management Accounting Information Systems. Procedia - Social and Behavioral Sciences, 164(August), 384–390. https://doi.org/10.1016/j.sbspro.2014.11.092
Suryantara, A. B., & Animah, A. (2021). Analisis Biaya Strategis Dengan Metode Activity Based Costing Pada UMKM Kerupuk Kulit Lombok. JPEK (Jurnal Pendidikan Ekonomi Dan Kewirausahaan), 5(1), 195–208. https://doi.org/10.29408/jpek.v5i1.3436
Suryantara, A. B., & Ridhawati, R. (2023). Pentagonal Resistensi : Faktor Akuntansi Pada UMKM Penyebab Rendahnya Implementasi. Jurnal Pendidikan Ekonomi Dan Kewirausahaan (JPEK), 7(3), 1–10. https://doi.org/10.29408/jpek.v7i1.XXXX
Suryantara, A. B., Sukoharsono, E. G., & Prihatiningtyas, Y. W. (2017). The Wiyase Accounting in the Sine be Tradition: Portrait of Accounting Controls in a Nonprofit Organization. IOSR Journal of Economic and Finance, 8(4), 81–92. https://doi.org/10.9790/5933-0804028192
Susiani, R., Yusuf, P. S., Ilyas, S., & Syafdinal, S. (2021). Implementation Of Financial Report Preparation For Small And Medium Micro Enterprises (Msmes) (Survey in Sukajadi Village, Soreang District, Bandung Regency). Turkish Journal of Computer and Mathematics Education, 12(8), 1563–1566.
Wulandari, R. E., Sutrisno, S. T., & Ghofar, A. (2020). Factors affecting the implementation of financial accounting standards for MSMEs with environmental uncertainty as moderating variables. International Journal of Research in Business and Social Science (2147- 4478), 9(7), 160–166. https://doi.org/10.20525/ijrbs.v9i7.945
Badan Pusat Statistik. (2023). Jumlah Perusahaan Industri Skala Mikro dan Kecil Menurut Provinsi (Unit), 2023. Https://Www.Bps.Go.Id/Id/Statistics-Table/2/NDQwIzI=/Jumlah-Perusahaan-Industri-Skala-Mikro-Dan-Kecil-Menurut-Provinsi.Html.
Published
2024-12-11
How to Cite
RIDHAWATI, Rini; SURYANTARA, Adhitya Bayu; RIZKI, Novia.
The Role of Cognitive Ease in the Utilization and Preparation of Accounting Information in SMEs.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 11, dec. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/119831>. Date accessed: 09 jan. 2025.
doi: https://doi.org/10.24843/EJA.2024.v34.i11.p02.
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