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This study examines the phenomenon of hoax news dissemination through the social media platform TikTok and its impact on Generation Z in Tanjung Pinang. The background of this research is based on the increasing intensity of TikTok usage among young people, making the platform not only a source of entertainment but also an alternative channel of information. The research employed a descriptive qualitative method, using in-depth interviews with ten respondents selected through purposive sampling. The findings reveal that although most members of Generation Z are aware of hoaxes, their ability to verify information remains limited, making them easily influenced by provocative viral content. The most common hoaxes encountered are related to political, health, and social issues, which may lead to public unrest and shape public perception. This study highlights the importance of digital literacy as the main defense against the flood of information in the new media era, as well as the need for collaboration among government, educational institutions, and society to strengthen critical awareness in the use of social media.

Schizophrenia is a severe mental disorder characterized by disturbances in thought, perception, emotions, and behavior, with auditory hallucinations being the most common symptom. This study aims to describe the nursing care process for patients with paranoid schizophrenia experiencing sensory perception disturbances, specifically auditory hallucinations. The research applied a descriptive case study design conducted in Dewaruci Ward, RSJD dr. Amino Gondohutomo, Central Java Province, from October to December 2024. Data were collected through interviews, direct observation, and medical record review, then analyzed using thematic analysis based on Miles and Huberman’s framework. The findings revealed that the patient was able to gradually reduce the intensity of auditory hallucinations and showed improvement in social interactions after nursing interventions, including identification of hallucinations, distraction techniques, therapeutic communication, and collaboration in pharmacological treatment. Family involvement also played an essential role in supporting the patient’s recovery process. This study implies that comprehensive nursing care based on bio-psycho-socio-spiritual approaches and family participation is effective in managing hallucinations and enhancing patient outcomes.

This study aims to examine the effect of product quality, promotion, and price perception on customer satisfaction at Mie Gacoan in Kutabumi, Tangerang Regency. The study population consists of consumers who have purchased Mie Gacoan, with a sample of 100 respondents selected using a non-probability sampling technique. Data was collected through questionnaires and analyzed using SPSS version 22. This study investigates the relationship between the independent variables (product quality, promotion, and price perception) and the dependent variable (customer satisfaction). The results of the analysis show that product quality, promotion, and price perception have a positive and significant effect on customer satisfaction at Mie Gacoan. High product quality, attractive promotions, and reasonable price perceptions contribute to increased customer satisfaction, which in turn can lead to greater loyalty and repurchase intentions. Based on these findings, it is recommended that Mie Gacoan management continuously improve their product quality and promotions, as well as maintain a favorable price perception among consumers. Enhancing these factors is expected to attract more customers and improve Mie Gacoan’s competitiveness in the market, particularly in the Kutabumi area and its surroundings. Therefore, this study provides valuable insights for marketing strategies and business development at Mie Gacoan, contributing to the growth and success of the brand in the competitive food service industry.

This study investigates the influence of the film Tenggelamnya Kapal Van Der Wijck on students’ perceptions of Minangkabau culture, focusing on Communication Science students at Bina Sarana Informatika University (UBSI). The research employs a quantitative approach with a survey method, applying the Uses and Effects theory to examine how media content affects audience perception. The study aims to understand how cultural values embedded in the film impact students’ knowledge, attitudes, and behavioral orientations toward Minangkabau traditions. A total of respondents were surveyed to measure their cultural perceptions before and after watching the film. Statistical analysis using correlation tests reveals a significant relationship between exposure to the film and students’ cultural perceptions, with a correlation coefficient of 0.631, indicating a moderately strong influence. The film illustrates various aspects of Minangkabau culture, including the matrilineal kinship system, social norms, and traditional values, which significantly enhance students’ awareness and understanding. Furthermore, the findings suggest that the film contributes not only to knowledge acquisition but also to shaping attitudes and potential behavioral changes toward cultural appreciation. The study concludes that film, as a powerful visual medium, plays a substantial role in shaping cultural perceptions among the younger generation. These findings underline the importance of strengthening cultural literacy through audiovisual media while encouraging critical perspectives to avoid misinterpretation of cultural messages. Future research is recommended to compare the impact of different cultural films across diverse student populations to deepen the understanding of media influence on cultural perception.

Patriarchy in the modern era still persists despite continuous efforts to achieve gender equality across various aspects of life, including education, the workplace, and social interactions. Its presence is often reinforced through mass media, particularly in television series. The drama series “Bid’ah” vividly portrays the impact of patriarchy on women’s lives, both in domestic settings and in the public sphere. This study aims to examine the extent to which exposure to the series “Bid’ah” influences viewers’ perceptions of patriarchy. This research employed a quantitative approach involving 100 undergraduate students from the Communication Science program at Universitas Bina Bangsa. The sampling technique used was purposive sampling, where participants were selected based on specific criteria relevant to the research objectives. Data were collected through an online questionnaire using a four-point Likert scale to measure the respondents’ perceptions. The data were then analyzed using simple linear regression with the help of SPSS software. The findings indicate a significant influence between exposure to the series and viewers’ perceptions of patriarchy. This is evidenced by a correlation coefficient of 0.405 (p-value 0.000) and a coefficient of determination of 0.164. These results suggest that 16.4% of the variance in perceptions of patriarchy can be explained by exposure to the “Bid’ah” series, while 83.6% is influenced by other factors beyond this study. These findings highlight the important role of media in shaping social perceptions, particularly regarding gender norms and patriarchal values. This study contributes to the understanding of how media, especially television dramas, can both reinforce and challenge gender stereotypes, while also providing insights into the potential influence of media content on audiences’ attitudes toward gender equality.

Kotagede, one of the historic districts in Yogyakarta, boasts a rich cultural and architectural heritage that makes it a prominent destination for walking tours. Walking along its historic alleys, traditional buildings, bustling markets, and local life offers visitors an authentic cultural tourism experience. However, the current design of walking tours in Kotagede still tends to emphasize historical narratives and architectural visualization, leaving the multisensory potential of the area underutilized. This study aims to analyze how tourists perceive sensory experiences (visual, auditory, olfactory, gustatory, and tactile) during walking tours in Kotagede and to identify the most dominant elements that shape such experiences. The research employed a descriptive, qualitative approach, utilizing in-depth interviews, participatory observation, and documentation. The participants consisted of 32 tourists who had just completed a walking tour, selected through purposive sampling. The findings reveal that visual experience is the most dominant sensory element, particularly through traditional architecture and historic buildings. Auditory elements, such as birdsong and market activities, enrich the atmosphere, while tactile experiences with building materials provide authenticity and strengthen tourists' emotional connection with local history.Meanwhile, olfactory elements, such as the aroma of spices, incense, and aged wood, contribute to the overall ambiance, though occasionally disrupted by unpleasant odors from waste. Gustatory experiences are often encountered during tours of local culinary products, demonstrating strong potential as markers of cultural identity, although they are not yet fully integrated into the tour itinerary. These findings highlight a gap between Kotagede's multisensory potential and the existing design of the walking tour. Therefore, the development of more holistic sensory-based walking tours is necessary to enhance visitor satisfaction while reinforcing Kotagede’s cultural identity as a meaningful heritage destination.

This study aims to explore the positive perceptions of Office Management grade X students regarding the use of the Instagram account @osissmksandikta in efforts to enhance the image of SMK Sandikta. The background of this research is based on the importance of social media as a means of public communication in the digital era, particularly in building the reputation of educational institutions among the younger generation. The OSIS Instagram account is viewed as the school’s representation in delivering information, promoting activities, and creating emotional engagement between the student organization and both internal and external audiences. The research employed a qualitative descriptive approach. Data collection techniques included in-depth interviews, participatory observation, and documentation to obtain comprehensive findings. The informants consisted of one key informant, namely the OSIS advisor, and three main informants who were Office Management grade X students. Informants were selected purposively, considering their direct involvement with the OSIS Instagram account. The findings reveal that the @osissmksandikta Instagram account is perceived as effective in building a positive school image through the presentation of engaging visual content, a communication style suited to student characteristics, and the provision of relevant, easily accessible information. The account also fosters a sense of involvement and pride since its management is carried out alternately by OSIS members, thereby strengthening collective ownership. Furthermore, active student participation in responding to content reinforces the relationship between the school and its students. The study concludes that the use of Instagram can serve as an effective medium for enhancing a school’s positive image if managed consistently, interactively, and in alignment with the needs and preferences of the target audience. This finding is expected to contribute to the development of school communication strategies through social media.

Mental health is an important aspect that supports quality of life, including a state of well-being related to happiness, satisfaction, achievement, optimism, and dynamic hope according to life situations (Fitri, 2025; Herlina et al., 2024). Schizophrenia is a severe mental disorder characterized by an inability to communicate, impaired perception of reality (illusions and hallucinations), and loss of self-confidence, included in the category of psychosis (Mardiana et al., 2024). The purpose of writing this scientific paper is to find out and implement psychiatric nursing care for Mr. R, with the main problem of sensory perception disorders: auditory hallucinations due to schizophrenia that are not detailed in the Hudowol Room of Dr. Amino Gondohutomo Mental Hospital, Central Java Province. The method used is a descriptive approach with a case study. The case review results showed that the client heard male and female voices saying negative things and often talked to himself. The problem tree identified sensory perception disorders: auditory hallucinations as the core problem, accompanied by self-care deficits, social isolation, and the risk of violent behavior. Interventions are designed based on implementation strategy guidelines for clients and families, implemented, and evaluated as documented evidence

Muslim-friendly tourism (halal tourism) has become a global trend in line with the increasing number of Muslim tourists, both domestic and international. Ir. H. Djuanda Grand Forest Park (Tahura Djuanda), located in Bandung, is a popular natural and educational tourism destination frequently visited by Muslim travelers, yet it has not obtained official certification as a halal tourism destination. This condition raises a question of how far the available Muslim-friendly services can influence Muslim tourists’ perceptions. This study aims to analyze the effect of Muslim-friendly tourism services on the perceptions of Muslim tourists visiting Tahura Djuanda. The research employed a quantitative descriptive and inferential method with a population of 258,975 domestic tourists who visited during January–June 2025. The sample size was determined using Slovin’s formula, resulting in 100 respondents, with 59 valid responses collected through an online questionnaire using a 5-point Likert scale. Data were analyzed using SPSS version 27, including validity, reliability, and normality tests, as well as Spearman’s Rho correlation test. The findings reveal a significant relationship between Muslim-friendly tourism services (accommodation, halal restaurants, worship facilities, halal-supporting amenities, and tour guides’ understanding) and Muslim tourists’ perceptions, which cover aspects of self, perception targets, and environmental situations. Therefore, the better the Muslim-friendly services provided, the more positive the tourists’ perceptions of Tahura Djuanda. These findings highlight the importance of implementing Muslim-friendly tourism as a strategy to improve visitor satisfaction and strengthen the competitiveness of tourism destinations.

This study aims to analyze the effect of Service Quality, Price Perception, and Facilities on Customer Satisfaction at Barbershop Alsasumo Batam. The method used in this study is quantitative, with primary and secondary data collected through questionnaires. A sample of 243 respondents was determined using Slovin's formula and simple random sampling technique. Data analysis was performed using SPSS 27 software. Based on regression analysis, the following regression equation was obtained: Y = 0.172 + 0.401X1 + 0.367X2 + 0.284X3 + e. The results of the study indicate that Service Quality (X1), Price Perception (X2), and Facilities (X3) have a positive and significant impact on Customer Satisfaction (Y). The t-values for each variable are 8.504 for Service Quality, 8.725 for Price Perception, and 6.939 for Facilities, with a t-table value of 1.969. Simultaneously, all three independent variables significantly influence Customer Satisfaction with an F-value of 136.457, which is higher than the F-table value of 2.65. The coefficient of determination (R²) of 0.631 indicates that 63.1% of the variation in Customer Satisfaction is explained by these three variables, while the remaining 36.9% is influenced by other factors not covered in this study. These findings emphasize that Service Quality, Price Perception, and Facilities significantly affect Customer Satisfaction at Barbershop Alsasumo Batam.

Student interest in becoming a teacher remains a major challenge in preparing prospective professional teachers, especially amidst increasingly complex changes and demands in education. This study aims to analyze the influence of the School Field Introduction (PLP) experience and perceptions of the Teacher Professional Education (PPG) program on student interest in becoming a teacher. This study used a quantitative approach with a multiple linear regression method. The population in this study were all students of the Economics Education Study Program at Surabaya State University, intake 2020–2022, with a sample of 150 students selected purposively. Data collection was conducted using a questionnaire instrument distributed online via Google Form. The collected data were analyzed using multiple linear regression tests to examine the partial and simultaneous effects of the independent variables on the dependent variable. The results of the analysis indicate that partially, the PLP experience does not have a significant effect on interest in becoming a teacher. Conversely, student perceptions of the PPG program show a positive and significant effect on interest in becoming a teacher. Simultaneously, the PLP experience and PPG perceptions significantly influence student interest in becoming a teacher. These findings indicate that perceptions of PPG have a more dominant contribution in shaping interest in becoming a teacher than PLP experience. Therefore, it is crucial for educational institutions to improve the understanding and quality of PPG program implementation to encourage students' interest in pursuing a career as teachers. This research provides practical implications for curriculum designers and teacher education program managers to place greater emphasis on students' perceptions and readiness for PPG in order to produce professional and highly motivated teachers.

Jati Larangan Park in Iroyudan Hamlet, Bantul Regency, is a community-based tourism area with historical, cultural, and natural potential. Despite its appeal as a religious and outdoor tourism destination, the park experienced a decline in activity following the COVID-19 pandemic. This study aims to analyze community perceptions of the development of Jati Larangan Park to support participatory and sustainable tourism development strategies. The research method used a qualitative descriptive approach with data collection techniques including in-depth interviews, observation, and documentation. The results indicate that the community has a positive perception of the park because it is considered capable of providing economic, social, and cultural benefits. Youth groups, MSMEs, and the general public recognize the importance of this tourism revival, although management is still hampered by human resources, weak institutional structures of the Tourism Awareness Group (Pokdarwis), and a lack of digital literacy for the promotion and marketing of local products. Community involvement is reflected in the spirit of mutual cooperation and the desire to revitalize the park through various tourism activities. However, a more systematic strategy is still needed in terms of institutional strengthening, youth empowerment, MSME capacity development, and digital promotion. With a Community-Based Tourism (CBT) approach, Jati Larangan Park has the potential to become a leading destination in Bantul with collaborative and sustainable management. In addition to social and economic aspects, the development of Jati Larangan Park must also consider environmental and spatial planning dimensions. Currently, parts of the park are poorly managed, with a lack of sanitation facilities, information boards, and accessible tourist routes for the elderly and people with disabilities. This presents a challenge in realizing an inclusive and comfortable destination.

This study aims to explore how users' perceptions of the chatbot on the Shopee platform influence user satisfaction and loyalty. The research employs a qualitative approach with in-depth interviews to gather users' experiences and views on their interactions with the chatbot. The findings reveal that three key factors—clarity of responses, ease of access, and relevance of information—are crucial in determining user satisfaction. Users who found the chatbot's responses clear and easily understood, along with quick access, were generally more satisfied with the service provided. However, despite achieving user satisfaction, loyalty to the platform has not been fully established. This is due to the chatbot's limitations in building emotional connections with users and its inability to handle more complex issues. While the chatbot is effective in providing automated solutions for simple problems, it lacks the empathy and personalized attention necessary when users encounter more intricate issues or require a deeper level of interaction. These findings highlight that although chatbots can enhance the efficiency of basic customer service, they cannot fully replace human interaction, particularly in customer service contexts that require emotional engagement and a deeper understanding of the user's needs. To foster stronger user loyalty, a combined approach involving both technology and human interaction is essential. The chatbot can address routine issues, while more complex matters should be referred to customer service representatives who can offer empathetic and tailored solutions. The recommendation from this study is for Shopee platform developers and sellers to strategically optimize chatbot use while maintaining human interaction that is adaptable, in order to enhance user satisfaction and loyalty.

This study aims to determine the perceptions of library users towards the multicultural literacy program at the Sibolga City Public Library, as a response to the importance of literacy in building an inclusive society amidst cultural diversity. The method used is descriptive quantitative with a survey technique through a questionnaire to 73 active library users. The research instrument includes 15 statements on the independent variable (multicultural literacy program) based on James A. Banks' theory, and 10 statements on the dependent variable (librarian perception) based on the Ruch and Zimbardo framework. The results of the analysis show that library users' perceptions of the program are in the good category, with an average score of 40.23 out of a maximum of 50, and a standard deviation of 2.89, which indicates the consistency of respondents' responses. For the multicultural literacy program variable, an average score of 60.9 out of a maximum of 75, and a standard deviation of 3.68, is obtained. This indicates that library users feel that this program is very useful in increasing their understanding of cultural diversity. More than 78% of respondents agreed or strongly agreed that the program helped them understand other cultures, think critically about stereotypes, and feel proud of their own cultural identities. Furthermore, 54.79% of respondents expressed their willingness to promote the program to the surrounding community. These findings confirm that the Sibolga City Public Library has successfully fulfilled its role as an inclusive literacy space. The multicultural literacy program not only helps users improve their understanding of culture but also strengthens social cohesion and strengthens intercultural relationships. With this program, the library has functioned as an important agent of social change in creating a more inclusive and tolerant society. It is hoped that this program will continue to develop and be implemented more widely.

The rapid development of digital technology has had a significant impact on various aspects of human life, including the distribution and consumption of entertainment content. One form of entertainment that has undergone a major transformation is film, where the existence of digital platforms has made access to various film titles increasingly easy, fast, and practical. The presence of official, legal streaming services offers a comfortable viewing experience and supports the sustainability of the film industry. However, on the other hand, this phenomenon has also given rise to a new problem, namely the increasing practice of accessing films through illegal streaming sites that are easily found on the internet. The use of illegal streaming sites certainly has various consequences, both legal, ethical, and economic. From a legal perspective, such actions clearly violate copyright, which should be protected by law. From an economic perspective, this illegal practice is detrimental to many parties, from film producers and distributors to the state, which loses potential revenue. However, the reality on the ground shows that the majority of the public, especially students, still frequently use illegal sites due to considerations of free access, the availability of the latest films, and ease of use. Based on this phenomenon, this study focuses on evaluating the perceptions of students at the Indonesian Computer University (UNIKOM) regarding the legality of using illegal streaming sites. The research was conducted using a descriptive quantitative approach, with primary data obtained through questionnaires distributed to 30 students from various study programs. The results are expected to provide insight into students' level of legal awareness and the factors influencing their choices regarding accessing films through legal and illegal channels. These findings are also expected to provide input for stakeholders in formulating educational and outreach strategies regarding the importance of respecting copyright.

This study examines the perceptions of the Pucangadi Village community towards the educational children's program "SiBobo" broadcast by TVRI Central Java. This research uses a descriptive qualitative approach, with data collection techniques through in-depth interviews with fifteen informants selected purposively. Informants consisted of parents, teachers, and local residents who have views regarding the program. The purpose of this study was to explore the extent to which the program "SiBobo" is accepted and has a positive impact on the development of children in the community. The results showed that the program "SiBobo" is considered an entertaining and educational learning medium by the majority of informants. This program successfully conveys moral and social messages relevant to children's lives, such as the values ​​of togetherness, social awareness, and the importance of protecting the environment. This program is also considered able to attract children's attention in a fun way, making them interested in learning while playing. In addition, the content presented in this program can increase children's knowledge about local culture and wisdom, which is expected to increase their love for Indonesian culture. However, despite "SiBobo"'s high educational value, the presence of gadgets and children's preference for digital content, such as YouTube videos and game apps, often divert their attention from public television. Children are more interested in shows they can access anytime through their devices. This suggests that while television shows like "SiBobo" still play a significant role, competition from digital media presents a significant challenge. This study emphasizes the importance of revitalizing children's programming based on local values ​​and the need for more adaptive communication strategies to optimally convey educational messages.

This study aims to determine and analyze the influence of product development, service quality, and pricing on sales volume at PT Indoqurma Sejahtera, East Jakarta. The background of this study is based on increasingly fierce business competition, especially in the trading industry, so companies need to identify factors that influence sales volume. This study uses a quantitative approach with data collection techniques through distributing questionnaires to 50 employees directly involved in marketing and sales activities, using a saturated sampling technique. The research instrument was tested for validity and reliability before use. Data analysis was carried out using multiple linear regression using SPSS software version 19, which includes the classical assumption test, t-test, F-test, and coefficient of determination. The results show that the variables of product development and service quality do not have a significant influence on sales volume. This indicates that the company's product development efforts have not been fully able to increase market appeal or have not been in accordance with consumer needs. Similarly, the implemented improvements in service quality have not had a significant impact on increasing sales volume. In contrast, pricing has been shown to have a significant influence on sales volume. These findings indicate that consumers in PT Indoqurma Sejahtera's target market are highly price-sensitive, thus a competitive pricing strategy can be a key factor in driving sales. Based on these results, managerial implications include the need to reevaluate product development strategies and improve service quality to be more relevant to consumer needs and preferences.   

This study aims to determine audience perceptions of the Instagram Reels advertisement content of Wardah Matte Lip Cream "Tasya Farasya Approved" edition. This advertisement is the result of a collaboration between the local cosmetics brand Wardah and the famous beauty influencer Tasya Farasya. This phenomenon is interesting to study considering the trend of influencer-based marketing is increasingly dominant in beauty product promotion strategies, especially in building emotional closeness with consumers and maintaining loyalty to local brands. Consumer perception is an important aspect because it will influence purchasing interest, brand image, and future purchasing decisions. This study uses the perception theory from Jalaludin Rakhmat (2015) which explains that perception is a person's experience of an object or phenomenon obtained through the process of processing, interpreting, and drawing conclusions from the information received. Based on this theory, this study adopted a quantitative descriptive approach. Data were collected by distributing questionnaires to 100 respondents who are followers of Wardah's official Instagram account. Respondents were selected using purposive sampling to ensure the relevance of the data to the research focus. Descriptive data analysis was conducted using SPSS software to identify audience perception patterns regarding advertising content elements, such as visual appeal, message relevance, influencer credibility, and the product image's alignment with Wardah's brand image. This analysis is expected to reveal the extent to which brand and beauty influencer collaborations can create positive perceptions in consumers' minds. The research findings are expected to contribute to the development of digital marketing strategies in the cosmetics industry, particularly in utilizing influencer marketing effectively. Furthermore, the findings of this study can serve as a reference for other local brands in designing promotional campaigns that are relevant, engaging, and aligned with the characteristics of their target audience on social media.

This study examines the primary motivations of authors in creating erotic slash fanfiction using Thai boys-in-love actors on the app X. Adopting a qualitative approach with in-depth interviews and thematic analysis, and interpreted through the lens of Symbolic Interactionism Theory and Labeling Theory, this study highlights how authors understand and interact with this phenomenon. The findings indicate that authors perceive their work as a form of self-expression, art, and entertainment, despite being aware of the potential for labeling as pornography or violating legal norms. Their primary motivation stems from the fulfillment of personal imagination and self-satisfaction, which is significantly strengthened by the validation and support of a supportive online community. This community also plays a crucial role in shaping unwritten norms and providing psychological buffers against potential external negative views. Authors demonstrate various strategic responses, including the use of disclaimers and a realistic acceptance of societal perceptions. The implications of this study emphasize the importance of a nuanced understanding of online subcultural practices, fostering digital literacy, and suggesting a wise and adaptive approach to content regulation in the digital age. This study also provides insights into how authors of erotic fanfiction on online platforms like X interact with popular cultural values and gender identity. The authors in this study are not only connected to their communities but also engaged in a broader process of identity construction through the characters they create. The Thai boy-love actor, a frequent inspiration in their work, serves as a symbol that reinforces the representation of non-heteronormative relationships, providing space for a more free and inclusive exploration of sexual identity.

This research is motivated by the low utilization of accounting information by Micro, Small, and Medium Enterprises (MSMEs), which can impact suboptimal business decision-making. Accounting information plays an important role in helping business actors manage operational activities, plan finances, and evaluate business performance. Therefore, this study aims to analyze the influence of accounting knowledge, business scale, and business experience on the perception of the use of accounting information, both partially and simultaneously. The approach used in this study is a quantitative approach with a causal research type. The population in this study were all MSMEs in Ngronggot District, Nganjuk Regency, totaling 162 business units. The sample used was 62 respondents, obtained through a simple random sampling technique with calculations using the Slovin formula. The data collection method was carried out by distributing questionnaires to predetermined respondents. Data analysis used multiple linear regression methods with the help of SPSS software version 27. The results of the study indicate that partially, accounting knowledge and business scale have a significant influence on the perception of the use of accounting information. This indicates that the greater the level of accounting knowledge and the larger the business scale, the higher the positive perception of the importance of using accounting information. Conversely, business experience did not show a significant partial effect, indicating that the length of time a person has been running a business does not always lead to increased use of accounting information. However, simultaneously, all three variables—accounting knowledge, business scale, and business experience—significantly influenced perceptions of the use of accounting information. This finding implies that increasing accounting knowledge and expanding business scale need to be addressed in MSME empowerment programs to optimally utilize accounting information.