Review of Applied Accounting Research
Vol 2, No 2 (2022): Review of Applied Accounting Research (RAAR) - October

Analisis Anteseden Kinerja Usaha Mikro Kecil Menengah (UMKM)

Sita Indriyani (Universitas Muhammadiyah Magelang)
Nur Laila Yuliani (Universitas Muhammadiyah Magelang)
Anissa Hakim Purwantini (Universitas Muhammadiyah Magelang)

Article Info

Publish Date
31 Oct 2022

Abstract

This study aims to empirically examine the effect of Ability to Prepare Financial Statements, Educational Background, E-Commerce, and Use of Accounting Information Systems on the Performance of Micro, Small and Medium Enterprises (MSMEs). This study uses a sample of Micro, Small and Medium Enterprises in Magelang City. Based on the purposive sampling method, the number of samples that can be processed in this study is 105 respondents. The method of data analysis in this study used multiple linear regression. The results of this study indicate that the ability to prepare financial statements, educational background, and e-commerce have a positive effect on the performance of Micro, Small and Medium Enterprises (MSMEs). While the use of Accounting Information Systems has no effect the performance of Micro, Small and Medium Enterprises (MSMEs).

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Journal Info
Review of Applied Accounting Research
Website

Abbrev

RAAR

Publisher

Universitas Muhammadiyah Purwokerto

Subject

Economics, Econometrics & Finance

Description

Focus: provides research benefits to the development of accounting science to academics, practitioners, students, researchers, governmental and non-governmental institutions as well as other interested parties. Scope: The research study published in RAAR is Sustainability Reporting Good Corporate ...