Abstract

The micro-, small, and medium enterprise (MSME) sector is the largest economic support sector in Indonesia, but along with the development of the times, there are still many problems that occur and have not been resolved, one of which is the low business success of MSMEs. This study aims to offer a conceptual framework for the effect of using accounting information and business capital management on business success. This study uses a quantitative approach with research data in the form of primary data through a questionnaire. The population in this study is owners or managers of micro-, small, and medium enterprises (MSMEs) in Central Java. The sampling technique used is nonrandom sampling with the purposive sampling method. The data analysis technique in this study used multiple linear regression analysis. Several factors that influence business success proposed in this conceptual article are the use of accounting information and business capital management.