Pengaruh Penggunaan Informasi Akuntansi Terhadap Keberhasilan Usaha Jasa Penginapan Bertaraf Kecil

Accounting information has an important role to achieve business success, as well as for small businesses. Accounting information can be used as a basis for making decisions in small business management such as market development decisions, pricing, as well as in small business relationships with governments and creditors. In practice, most of small businesses do not organize and use accounting information in their business management. The goal of this research is to find whether there is any influence between the use of accounting information to the success of the business. This study aims to determine whether there is influence between the use of accounting information to the success of smallscale lodging service business. Respondents of this research are the managers of lodging services that belong to the criteria of UMKM in Buleleng Regency. The research method used in this research is to use descriptive statistical analysis technique and analysis tool using simple regression. The test results show that there is influence between the use of accounting information to the success of small-scale lodgingservice business. Therefore, every UKM owner should use accounting information as a basis in making business decisions. Accounting information on UKM should start with recording every business transaction either in a simple or complex way so that later the notes can be used as a guide in running the business.