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Sri Indri Oktavian; Heidi Siddiqa

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

The purpose of this study is to analyze the influence of Corporate Social Responsibility (CSR), Financial Distress, and Altman Z-Score on Dividend Decisions in automotive sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2025 period. This study is motivated by fluctuations in the Dividend Payout Ratio (DPR) in the automotive sector, which indicates changes in company dividend policy due to economic conditions, financial performance, and non-financial factors that influence management decision-making. The research method used is a quantitative approach with a causal associative research type to examine the relationship between the independent and dependent variables. The study population consists of automotive sector companies listed on the IDX, while the sample was determined using a purposive sampling technique based on certain criteria. Research data were obtained from annual reports and company financial statements for the 2020–2025 period. Data analysis was carried out using the Dividend Payout Ratio (DPR) as a proxy for dividend decisions and statistical testing to determine the effect of CSR, Financial Distress, and Altman Z-Score on company dividend, the data were processed using SPSS.

Qosdan Dawami; Mohammad Sakir; Ali Mu’tafi

Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The objective of this study is to determine the influence of teacher teaching style on student learning motivation in Islamic Religious Education at SMP Muhammadiyah 1 Wonosobo. The approach used in this study is a quantitative approach with a causal associative method. Data collection was conducted through the distribution of questionnaires to 144 respondents selected using probability sampling technique. Data were collected using questionnaires for the learning motivation variable and the teaching style variable. The technique analysis applied in this study is a simple linear regression analysis with the help of SPSS program. The results of this study indicated the the teacher teaching style has a significant and positive influence on student learning motivation in Islamic Religious Education subjects at SMP Muhammadiyah 1 Wonosobo. This result was proven by the results of the T-test which showed that the significance value of the regression model of this study is greater than the significance level value. Based on these results, it is suggested for Islamic Religious Education teachers at SMP Muhammadiyah 1 Wonosobo to apply adaptive and innovatice teaching style to maintain and increase student learning motivation.

Lutfiah Sungkar; Joko Murdiyanto; Havida Widyastuti

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Type 2 diabetes mellitus is a chronic metabolic disease characterized by hyperglycemia due to impaired insulin secretion, insulin resistance, or a combination of both. HbA1c levels are used as an indicator of long-term glycemic control in patients with type 2 diabetes mellitus. Insulin therapy is one of the treatment options given to help achieve glycemic control targets. The purpose of this study was to determine the difference in HbA1c levels of type 2 diabetes mellitus patients with insulin and non-insulin therapy at PKU Muhammadiyah Gamping Hospital. This research method used a descriptive study with a cross-sectional approach. The subjects in this study were 80 type 2 diabetes mellitus patients who had used insulin and non-insulin therapy for less than 1 year, using Purposive Sampling techniques and data analysis using SPSS with Chi-Square and Mann-Whitney tests. This study has obtained ethical approval from PKU Muhammadiyah Gamping Hospital. This study shows that the characteristics of gender and age of type 2 DM patients with insulin and non-insulin therapy are dominated by women at 60.0% and 43.3%, while elderly patients at 60.0% and 53.3%. Of the 50 patients using insulin, 45 patients (90.0%) had controlled HbA1c and 5 patients (10.0%) were uncontrolled. Meanwhile, all non-insulin patients, 30 patients (100%), had uncontrolled HbA1c. Based on this study, there is a significant difference in HbA1c levels between type 2 diabetes mellitus patients with insulin and non-insulin therapy with a p-value <0.001. Patients using insulin therapy tend to have better glycemic control than patients not using insulin therapy.

Lutfiah Sungkar; Joko Murdiyanto; Havida Widyastuti

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Type 2 diabetes mellitus is a chronic metabolic disease characterized by hyperglycemia due to impaired insulin secretion, insulin resistance, or a combination of both. HbA1c levels are used as an indicator of long-term glycemic control in patients with type 2 diabetes mellitus. Insulin therapy is one of the treatment options given to help achieve glycemic control targets. The purpose of this study was to determine the difference in HbA1c levels of type 2 diabetes mellitus patients with insulin and non-insulin therapy at PKU Muhammadiyah Gamping Hospital. This research method used a descriptive study with a cross-sectional approach. The subjects in this study were 80 type 2 diabetes mellitus patients who had used insulin and non-insulin therapy for less than 1 year, using Purposive Sampling techniques and data analysis using SPSS with Chi-Square and Mann-Whitney tests. This study has obtained ethical approval from PKU Muhammadiyah Gamping Hospital. This study shows that the characteristics of gender and age of type 2 DM patients with insulin and non-insulin therapy are dominated by women at 60.0% and 43.3%, while elderly patients at 60.0% and 53.3%. Of the 50 patients using insulin, 45 patients (90.0%) had controlled HbA1c and 5 patients (10.0%) were uncontrolled. Meanwhile, all non-insulin patients, 30 patients (100%), had uncontrolled HbA1c. Based on this study, there is a significant difference in HbA1c levels between type 2 diabetes mellitus patients with insulin and non-insulin therapy with a p-value <0.001. Patients using insulin therapy tend to have better glycemic control than patients not using insulin therapy.

Delfi Verlita Kurniawan; Aditya Romadhon; Dimasrizal Dimasrizal

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to analyze the effect of public satisfaction on political participation in the 2024 single-candidate regional election (Pilkada) in Batanghari Regency. Political participation in elections is an important indicator of democratic quality, especially in a single-candidate contest where electoral competition is limited. The research employed a quantitative explanatory approach with a sample of 151 respondents selected through simple random sampling. Data were collected using structured questionnaires and analyzed using simple linear regression with IBM SPSS Statistics to determine the relationship between public satisfaction and political participation. The results indicate that public satisfaction has a positive and significant effect on political participation, with a coefficient of determination (R²) of 0.510. This means that 51% of the variation in political participation can be explained by public satisfaction, while the remaining percentage is influenced by other factors not included in this study. However, voter turnout in the 2024 election declined compared to the previous regional election. These findings suggest that public satisfaction is not the sole factor influencing political participation, as the level of political competition in a single-candidate election also plays an important and contextual role in shaping voter behavior and turnout.

Aldy Rachman; Ahmad Maulana; ⁠Dani Irawan

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

This study aims to analyze the effect of cutting parameters on surface roughness in the turning process of AISI 1045 steel. The investigated parameters include cutting speed, feed rate, and depth of cut. A quantitative approach was employed using multiple linear regression analysis with SPSS software. The dataset consisted of 30 simulated experimental observations with varying cutting parameter conditions. Prior to regression analysis, classical assumption tests including normality, multicollinearity, and heteroscedasticity tests were conducted to ensure the validity of the model. The results indicated that all assumptions were satisfied. The findings reveal that simultaneously, all independent variables have a significant effect on surface roughness with a coefficient of determination of 82.1%. Partially, Feed rate and cutting speed significantly influence surface roughness, while depth of cut does not show a significant effect. Feed rate is identified as the most dominant variable affecting surface roughness, where an increase in Feed rate leads to higher roughness values. In contrast, increasing cutting speed tends to reduce surface roughness. This study highlights the importance of controlling cutting parameters, particularly Feed rate and cutting speed, to improve machining quality. The results provide practical implications for manufacturing industries in optimizing machining parameters to achieve better surface quality and process efficiency.

Adhirenta Massang; Lucia I. R. Lefrandt; Joice E. Waani

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

Transportation plays an important role in supporting community mobility and enhancing socio-economic activities in urban areas. The increasing population growth and community activities in Sorong City have led to a higher demand for transportation modes. This study aims to identify the characteristics of transportation users in Kota Sorong and to analyze the probability of selecting different transportation modes using the Multinomial Logit (MNL) method. A quantitative approach was employed in this research. Questionnaires were distributed to 225 transportation users in Sorong City. The variables analyzed included gender, age, occupation, income, trip purpose, travel frequency, and reasons for choosing a transportation mode. The data were analyzed using multinomial logistic regression with SPSS software. The results indicate that transportation mode choice is influenced not only by socio-economic factors, but also by showed that income, trip purpose, travel frequency, and reasons for choosing the mode significantly influenced transportation mode choice, while gender, age, and occupation did not have significant effects. The probability analysis indicated that private vehicles had the highest probability of selection at 89.63%, followed by online transportation at 9.96%, and conventional motorcycle taxis at 0.41%. These findings imply that socio-economic and travel behavior factors strongly influence transportation mode preferences in Sorong City and may serve as a reference for future urban transportation planning and policy development.

Neng Madinatul Ilmi; Adi Muhammad Nur Ihsan

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

This study aims to analyze the influence of social support and soft skills on the work readiness of the 2022 cohort students in Tasikmalaya City. Work readiness is an essential aspect that students must possess to face increasingly competitive labor market demands. This research employed a quantitative approach using a survey method. Data were collected through an online questionnaire distributed to 110 respondents selected from a population of 150 students using the Slovin formula with a 5% margin of error and a simple random sampling technique. Data analysis was conducted using multiple linear regression with the assistance of IBM SPSS Statistics 25. Prior to hypothesis testing, validity and reliability tests were performed to ensure the quality of the research instruments. In addition, classical assumption tests, including normality, multicollinearity, heteroscedasticity, autocorrelation, and linearity tests, were conducted to verify the suitability of the regression model. The findings indicate that both social support and soft skills have a positive and significant effect on students’ work readiness. Support from family, peers, and the academic environment enhances students’ confidence in preparing for employment. Furthermore, communication skills, teamwork, problem-solving abilities, and responsibility as components of soft skills strengthen students’ readiness to enter the professional workforce. These findings highlight the importance of developing soft skills and strengthening social support to improve students’ work readiness.

Riana Riana; Auffia Nurachsha; Khaira Fitria

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Students who silmutaneously work and study often face dual responsibilities that require careful planning of their time between job duties and academic obligations. This scenario can influence academic perfomance, highlighting the importance of effective time management for optimal study outcomes. The present study investigates the influence of study time management on the academic perfomance of working student. A quantitative research method with a correlational design was employed, the study sampled 108 working the sample consisted of students selected via puposive sampling. Data were collected via an online questionnaire consisting of 12 items and acdemic achievment was measured using the responden semester grade point average (GPA). To ensure the instrument was reliable Cronbach’s alpha was calculated, resulting in a value of 0.607, indicating acceptable consistency. Analysis using sample linear regression in spss revealed that study time management significantly and positively affects academic perfomance (p=0.012<0.05). Study time management explains approximately 5.9% of the variance in academic achievement, as indicated by an (R²) of 0.059. whereas the remaining 94.1% is determined by other influences.

Muhlis Muhlis; Muh. Yunus; Elpisah Elpisah

International Journal of Educational Research 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aimed to examine: (1) the effect of Scout coaching on students’ character development; (2) the effect of SISPALA coaching on students’ character development; and (3) the simultaneous effect of Scout and SISPALA coaching on students’ character development at Darussalam Pannyangkalang Islamic Senior High School, Gowa Regency. This research employed a descriptive correlational quantitative approach with a cross-sectional design. The population consisted of all students actively participating in Scout and SISPALA activities. Using total sampling, 24 students were selected as respondents. Data were collected through questionnaires and documentation and analyzed using simple and multiple linear regression with SPSS. The findings revealed that Scout coaching had a positive and significant effect on students’ character development (t = 4.083, p = 0.000 < 0.05). SISPALA coaching also had a positive and significant effect (t = 2.888, p = 0.009 < 0.05). Simultaneously, Scout and SISPALA coaching significantly affected students’ character development (F = 11.911, p = 0.000 < 0.05). The coefficient of determination (R² = 0.531) indicated that 53.1% of the variance in character development was explained by Scout and SISPALA coaching.

Rita Maryani; Halda Khairannisa; Ulfiyah Fauziyyah; Fuji Astuti

International Journal of Educational Research 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This study was motivated by the lack of standardized and objective assessment instruments for the teaching of the Syofyani Minang Payung Dance at the junior high school level, resulting in an assessment process that remains largely subjective and fails to measure psychomotor, affective, and cultural aspects in a balanced manner. This study aims to design and test the validity and reliability of a performance assessment rubric for the Syofyani Minang Payung Dance in cultural arts education at SMP Negeri 1 Bukittinggi. The research method used is a mixed-methods approach with a sequential explanatory design. The research subjects consisted of three dance instructors serving as expert judges, one cultural arts teacher, and 33 junior high school students. The research instrument was a performance-based assessment rubric covering five competency indicators: basic movement techniques; alignment with musical rhythm and dynamics; expression and character interpretation; mastery of payung props and movement safety; and accuracy of floor patterns and group synchronization. Quantitative data analysis was conducted using IBM SPSS Statistics through the Corrected Item-Total Correlation validity test and Cronbach’s Alpha reliability test, while qualitative data was analyzed using descriptive-interpretive methods. The research results show that all indicators have validity scores above 0.30 and are therefore considered valid, and the Cronbach’s Alpha reliability score is above 0.70, indicating good internal consistency of the instrument. Furthermore, the interview results indicate that the rubric is considered relevant, clear, and aligned with the learning characteristics of Syofyani’s Minang Payung Dance at the junior high school level. Consequently, the developed assessment rubric is deemed suitable for use as an objective, standardized, and contextually appropriate assessment instrument for dance education rooted in local culture.

Liaqat, Sami; Kasiyan

Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) 2026 LPPM Universitas 17 Agustus 1945 Semarang

Contemporary Javanese music, particularly Campursari, blends traditional gamelan instruments with modern genres such as pop, dangdut, and keroncong. This hybrid style has gained popularity among Millennials and Generation Z, who often perceive it as familiar, calming, and emotionally comforting. This study examines whether listening to contemporary Javanese music influences the sleep quality of Generation Z in Yogyakarta. A quantitative research approach was employed using a survey distributed through Google Forms to 50 participants aged 19–26 years. The questionnaire measured listening frequency, emotional responses to the music, and perceived sleep quality using a Likert scale. The collected data were analyzed using SPSS with descriptive statistics, including the Kolmogorov–Smirnov normality test, linear regression, and tests for heteroscedasticity and multicollinearity. The results indicate a positive relationship between listening to contemporary Javanese music and improved sleep quality. The familiar and emotionally soothing characteristics of Campursari appear to help listeners relax and reduce stress before sleep. These findings suggest that culturally rooted music may serve as a simple, non-pharmacological approach to supporting better sleep and emotional well-being among young adults..  

Nufus Farichah

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

The quick advancement of digital technology has drastically changed the social and religious life of Indonesian teenagers. The purpose of this study is to investigate how pupils at Al Muslim Junior High School's daily worship practices, self-control, and fear of missing out (FoMO) affect the principles of Islamic Religious Education (PAI). The study used a quantitative methodology with a causal and correlational design. All students in grades VII, VIII, and IX made up the study population for the 2025–2026 school year. Using the Slovin formula, a proportionate stratified sample of 171 students with a 5% margin of error was chosen. A five-point Likert scale questionnaire was used to gather data. The Pearson Product-Moment correlation (r > 0.30) was used to evaluate validity, while Cronbach's Alpha (α > 0.70) was used to test reliability. Multiple linear regression using SPSS version 26 was used for quantitative analysis, beginning with traditional assumption tests for heteroscedasticity (Glejser), multicollinearity (VIF), and normality (Kolmogorov-Smirnov). According to the analysis results, self-control had a substantial, favorable impact on the practice of PAI values, but FoMO had no significant influence (β = -0.034, p = 0.530).

Isna Wati; Yessica Amelia; Ruslaini Ruslaini

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to examine the influence of capital intensity,  Return on Assets (ROA), liquidity, and company size on the Cash Effective Tax Rate (CETR) as a proxy for tax avoidance in energy sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. This study uses a quantitative approach with secondary data in the form of annual financial statements. The sample was determined using a purposive sampling technique and obtained 16 companies during five years of observation, resulting in 80 observation data. Data analysis was carried out using multiple linear regression with the help of SPSS 29 software. The analysis stage began with a classical assumption test, then continued with multiple linear regression analysis, as well as hypothesis testing. The results showed that partially capital intensity and ROA had a significant effect on CETR, while liquidity and company size had no significant effect on CETR. Simultaneously, all independent variables had a significant effect on CETR, with a determination coefficient value of 25%.

Rohimah Nur Nasution; Hariman Syaleh

The transition toward Society 5.0 has transformed the educational landscape by requiring teachers to integrate digital technology into learning while maintaining a human-centered approach. However, preliminary observations at SMK Paramitha Bukittinggi revealed that many teachers still experienced difficulties in using digital technologies effectively, indicating challenges related to leadership support, digital competence, and self-efficacy. This study aims to analyze the influence of transformational leadership, digital competence, and self-efficacy on teacher performance in the Society 5.0 era. The research employed a quantitative approach with a causal associative design. The population consisted of all 35 teachers at SMK Paramitha Bukittinggi, and total sampling was applied so that the entire population served as research respondents. Data were collected through questionnaires using a five-point Likert scale and analyzed using multiple linear regression with the Ordinary Least Squares (OLS) method through SPSS version 25. The findings revealed that transformational leadership had a positive and significant effect on teacher performance (t = 2.407; p = 0.016), digital competence also had a positive and significant effect (t = 2.277; p = 0.027), and self-efficacy showed the strongest positive and significant effect (t = 15.658; p = 0.000). Simultaneously, the three independent variables significantly influenced teacher performance (F = 378.268; p = 0.000), with an adjusted R² value of 0.859, indicating that 85.9% of the variation in teacher performance could be explained by the model. The study concludes that transformational leadership, digital competence, and self-efficacy are critical determinants of teacher performance in the Society 5.0 era. Strengthening these factors can significantly enhance teachers' ability to adapt to technological advances and improve the quality of learning processes.

Rintan Elawati; Lilia Faridatul Fauziah

Inovasi Kesehatan Global 2026 Lembaga Pengembangan Kinerja Dosen

The increased intake of packaged sugar-sweetened beverages among adolescents may affect health status, particularly blood glucose levels, as their high added sugar content can disrupt glucose metabolism when consumed excessively. This study aimed to examine the relationship between the consumption of packaged sugar-sweetened beverages and blood glucose levels among high school students in Tuban District. A quantitative approach with a cross-sectional design was employed, involving 2,092 students from four schools. The sample was selected using a stratified random sampling technique. Data on beverage consumption were collected using a Semi Quantitative Food Frequency Questionnaire (SQ-FFQ), while blood glucose levels were measured using a glucometer. Data analysis was performed using the Spearman Rank correlation test with SPSS version 24. The results indicated a significant relationship between the consumption of packaged sugar-sweetened beverages and blood glucose levels among high school students in Tuban District (p = 0.000). These findings suggest that higher consumption levels are associated with higher blood glucose levels in adolescents.

Adra Ayu Ningsih; Agung Widhi Kurniawan; Rezky Amalia Hamka; Romansyah Sahabuddin; Burhanuddin Burhanuddin

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research is grounded in the understanding that employees are the core of organizational sustainability, and their job satisfaction is shaped not only by daily tasks but also by the organization’s ability to manage workload and support balance between work demands and personal life. This study aims to analyze the effect of workload and work-life balance on employee job satisfaction at the Class I Correctional Center (Bapas) Makassar. Using a quantitative approach, data were collected through questionnaires distributed to 54 employees and analyzed using multiple linear regression assisted by SPSS Statistics 25. The research variables consist of workload and work-life balance as independent variables, and job satisfaction as the dependent variable. The findings indicate that workload has a positive and significant effect on job satisfaction, suggesting that employees’ perception of being able to complete tasks effectively can increase their comfort and confidence at work. Work-life balance also shows a positive and significant influence, indicating that the ability to manage both work responsibilities and personal life contributes directly to greater feelings of satisfaction, stability, and motivation in performing duties. Simultaneously, both variables significantly affect job satisfaction, emphasizing the importance for organizations to regulate workload proportionally while providing space for employees to maintain a healthy life balance. These findings highlight that effective workload management and support for work-life balance are crucial organizational investments to foster a healthy, productive, and employee-centered work environment.

Shinta Nurjanah; Erna Pujihartanti

Jurnal Manajemen Bisnis Era Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The garment industry in Indonesia has experienced rapid growth in line with the increasing demand for fashion products, particularly in Bandung Regency, which is one of the main garment centers. CV Kiral, as a garment company, faces intense competition, especially in terms of promotion and product quality, which are crucial factors in attracting consumers. This study aims to examine the influence of promotion and product quality on consumer purchasing decisions at CV Kiral, both partially and simultaneously. The research method employed is quantitative with a descriptive and verificative approach. The sample consisted of 100 respondents, who were CV Kiral consumers, determined using Cochran’s formula and selected through simple random sampling. Data were collected using a Likert-scale questionnaire and analyzed through multiple linear regression, t-test, F-test, and coefficient of determination with the assistance of SPSS software. The results indicate that promotion has a positive and significant effect on purchasing decisions, as does product quality, which also demonstrates a positive and significant influence. Simultaneously, promotion and product quality make a strong contribution to improving consumer purchasing decisions. Thus, the success of CV Kiral in facing competition is highly determined by the effectiveness of creative digital promotions and the consistency of product quality that meets consumer expectations.

Rukma Inna; Ilham Wardhana H; Burhanuddin Burhanuddin; Zainal Ruma; Rezky Amalia Hamka

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the influence of leadership style and organizational culture on the loyalty of the HIPMI Parepare Commissariat, Makassar State University (UNM) administrators. The research variables consist of leadership style as the first independent variable (X₁), organizational culture as the second independent variable (X₂), and administrator loyalty as the dependent variable (Y). The study population was all 40 active HIPMI Parepare Commissariat administrators at UNM during the study period. The sampling technique used was saturated sampling (census), thus the entire population was included as respondents. Data were obtained through questionnaires and analyzed using multiple linear regression with the help of SPSS. The results show that leadership style has a positive and significant effect on administrator loyalty, organizational culture has a positive and significant effect on administrator loyalty, and simultaneously, both leadership style and organizational culture have a significant effect on administrator loyalty. These findings indicate that the more effective the leadership style implemented and the stronger the organizational culture developed, the higher the level of administrator loyalty to the organization. The synergy between participatory leadership and a healthy organizational culture can create a conducive organizational environment, increase commitment, and strengthen organizational sustainability.

Qori Adha Fatimatus Zahro; Ratnaningrum Ratnaningrum

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

Micro, small, and medium enterprises (MSMEs) are crucial for driving regional economic expansion. Many MSMEs have not yet optimally utilized accounting data in selecting investments. This study aims to analyze the influence of accounting knowledge, entrepreneurial traits, and subjective norms on the use of accounting information in investment decision-making among MSMEs in Semarang City. Using a quantitative approach, this study surveyed 80 MSMEs selected through purposive sampling. Data were obtained through questionnaires with a five-point Likert scale and analyzed using multiple linear regression with the help of SPSS after undergoing validity, reliability, and classical assumption tests. The results showed that partially accounting knowledge (t = 3.337; sig = 0.001) and entrepreneurial traits (t = 2.272; sig = 0.026) had a positive and significant effect on the use of accounting information, while subjective norms had no significant effect (t = -0.788; sig = 0.433). Simultaneously, the three independent variables significantly influence the use of accounting information (F = 5.306; p = 0.002) with a coefficient of determination (R²) of 0.173. This finding indicates that increasing accounting and entrepreneurial knowledge can encourage the use of accounting information in investment decision-making in MSMEs.