ISSN: 2265-6294

Cow Farmer's Perception of Interest in Using Android-Based Accounting Applications at the Bogor City Milk Production Cooperative

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Eka Merdekawati,Ratih Pratiwi

Abstract

Dairy Production Cooperative (KPS) is a cooperative that oversees cattle farmers in the city of Bogor. Most cooperative members have yet to make accounting records due to a lack of human resources and an understanding of accounting. This study aimed to determine the owner's perception and accounting knowledge of dairy farmers on the interest in using androidbased accounting applications in the Bogor City Dairy Production Cooperative (KPS). The population of this study were members of KPS. The sampling technique used was the random sampling technique—collecting data through questionnaires, observations and interviews. The analysis technique used is the multiple linear regression method. The results showed a strong and significant relationship between the owner's perception and the accounting knowledge of dairy farmers on the use of android-based accounting applications. The magnitude of the relationship between the owner's perception and the accounting knowledge of dairy farmers affects the use of android-based accounting applications by 47.6%, and other factors influence the remaining 52.4%.

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