Perception of Entrepreneurs Business, Micro, Small and Medium Enterprises (SMES) on Application of Accounting in Lubuklinggau City

The aim of this study was to determine the perception of business entrepreneurs, micro, small, and medium enterprises (SMEs) in Lubuklinggau to the implementation of accounting and based on criteria of SMEs sample data obtained by 66 SME units as samples. In these operational variables, all were measured by the measurement instrument in the form of a questionnaire that met the questions Likert-type scale. Likert scale was used to measure attitudes, opinions, and perceptions of a person or a group of social phenomenon. Variable perception of entrepreneurs (variable x) seen with psychological factors, family, culture, external factors, internal factors and application of accounting as a variable y. Based on the survey results revealed that there is significant influences of psychological, family, culture, internal factors and external factors on the application of accounting.