Sheva Rani Septiya Wibowo
Universitas Sains dan Teknologi Komputer, Semarang, Jawa Tengah, Indonesia

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Pengaruh Kapabilitas Keuangan, Infrastruktur Teknologi, dan Kemampuan Manajerial terhadap Kinerja UKM di Kota Semarang Sheva Rani Septiya Wibowo; Agus Wibowo
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 19 No. 1 (2026): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v19i1.3738

Abstract

Despite the increasing number of SMEs operating in Semarang City, improvements in business performance have not progressed proportionally. Many SMEs continue to experience challenges related to financial capability, technological infrastructure, and managerial capability, which may hinder operational efficiency and business sustainability. This study aims to examine the influence of financial capability, technological infrastructure, and managerial capability on SME performance in Semarang City. A quantitative associative approach was employed using primary data collected from 150 SME owners through purposive sampling. The data were analyzed using multiple linear regression after passing validity, reliability, and classical assumption tests. The results indicate that financial capability, technological infrastructure, and managerial capability each have a positive and significant effect on SME performance. Among the independent variables, financial capability exhibits the strongest standardized influence, followed closely by managerial capability and technological infrastructure. This study contributes empirically by integrating these three organizational capability dimensions into a single analytical framework from the Resource-Based View perspective, emphasizing the importance of internal resources in achieving sustainable competitive advantage. The findings suggest that strengthening financial capability, improving technological infrastructure, and enhancing managerial capability are essential strategies for improving SME performance. Future research is recommended to employ longitudinal data and incorporate additional explanatory variables.