Neraca
Vol. 18 No. 2 (2022): NERACA

Pengaruh Dana Bantuan Produktif Usaha Mikro, Intellectual Capital Dan Perangkat Lunak Akuntansi Terhadap Kinerja Usaha Mikro Kecil Menengah

Teguh Purwanto (Unknown)
Rini Hidayah (Universitas Muhammadiyah Pekajangan Pekalongan)
Djauhar Edi P (Universitas Muhammadiyah Pekajangan Pekalongan)
F Fatkhurrokhmah (Universitas Muhammadiyah Pekajangan Pekalongan)



Article Info

Publish Date
01 Dec 2022

Abstract

This study aimed to determine the effect of (1) Micro Business Productive Assistance Fund, (2) Intellectual Capital, and (3) Accounting Software on the Performance of Micro, Small, and Medium Enterprises (MSMEs) (4) either partially or simultaneously. The population of this study were MSMEs registered at the Office of Trade, Cooperatives and MSMEs of Pekalongan in 2020-2021. The samples were 100 respondents, selected through a purposive sampling technique. This study employed a multiple linear regression analysis with the help of SPSS version 16. The results of the study showed that: (1) the Productive Assistance Fund for Micro Businesses had a significant effect on the performance of MSMEs; (2) the Intellectual Capital had a significant effect on the performance of MSMEs; and (3) the Accounting Software had a significant effect on the performance of MSMEs, (4) the Productive Assistance Funds, the Intellectual Capital, and the Accounting Software had a significant effect on the performance of MSMEs simultaneously. Keywords: performance of MSMEs, Micro Business Productive Assistance Fund, Intellectual Capital, and Accounting Software

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Journal Info

Abbrev

neraca

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Neraca adalah jurnal hasil riset dari Dosen Fakultas Ekonomika dan Bisnis - Universitas Muhammadiyah Pekajangan Pekalongan dan Dosen Luar Kampus Fakultas Ekonomika dn Bisnis - UMPP yang mempunyai fokus riset di bidang Ekonomi, Insyallah Jurnal ini akan terbit 2 kali dalam 1 (satu) ...