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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Nggir Evitria
Universitas Tunas Pembangunan Surakarta
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Penerapan Akuntansi, Laporan Keuangan, dan Payment Gateway Terhadap Kinerja UMKM Usaha Rumah Makan di Kabupaten Sukoharko Tahun 2023 Nggir Evitria; Supartini; Syahriar Abdullah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.2333

Abstract

This research reexamines research from Dharma, B., Kharisma, D. A., & Wardani, S. T. (2022) and Pangestu, R., & Rita, M. R. (2022) and the purpose of this study is to determine the influence of: (1) Application of Accounting, (2) Financial Statements, and (3) Payment Gateway on the Performance of MSMEs Restaurant Business in Sukoharjo Regency. This study used a quantitative data approach, with a simple random sampling method for random sampling. The number of samples in this study was 100 respondents, who were restaurant owners. The data collection technique was carried out through a questionnaire with Likert scale. The results of the study using the t test showed that the variable application of accounting and payment gateways had an effect on the performance of MSMEs, while the variables of financial statements did not affect the performance of MSMEs. However, the results of the F test show that the variables of the application of accounting, financial statements, and payment gateways together affect the performance of MSMEs. The results of the R² determinant coefficient test show the Adjusted R Square value which shows that the variables that have been studied are able to explain about 35.5%, while the remaining 64,5% is influenced by other factors that were not studied in this study.
Co-Authors Abdullah, Syahriar Supartini