The Influence of Gender and Financial Literacy on Accounting Implementation upon Small and Micro Business (SMEs)

Abstract

This research was aimed to analyze gender and financial literacy effect on accounting implementation upon small and micro businesses (SMEs) in Buleleng Sub District. Furthermore, it was also intended to analyze financial literacy and accounting implementation level difference from gender view. Research method utilizes quantitative approach through questionnaire. Sampling technique was used multi stage random sampling with sample amounts of 105. The data were analyzed by using multiple regression analysis and Independent–Sample t-Test. Research result showed as followed, gender and financial literacy is proven to have a significant effect on accounting implementation upon SMEs. There was a difference accounting implementation level viewed from gender, while financial literacy did not show significant difference. On average women have better financial literacy than men as well as accounting implementation. Thus, increased understanding on accounting implementation through financial literacy is needed for SMEs  in order to become a thriving business in the future.