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All Journal OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Lusi elviani Rangkuti
Uisu
Economics, Econometrics & Finance Education Social Sciences

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PENGARUH KOMPETENSI WIRAUSAHA DAN TINGKAT PENGETAHUAN AKUNTANSI TERHADAP PENGELOLAAN KEUANGAN UMKM HALAL DI KOTA KISARAN alnayca Sinaga; Lusi elviani Rangkuti; Jalilah ilmiha
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 2 (2026): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v10i2.47180

Abstract

Financial management is an important managerial activity for running and maintaining business continuity. This study aims to examine the influence of entrepreneurial competence and accounting knowledge levels on the financial management of Halal MSMEs. The population of this study was the Halal MSME sector in Kisaran City. The sample consisted of 74 Halal MSMEs located in Kisaran City, using a total sampling technique or census method. This study employed various linear regression analysis methods, including the t-test, F-test, and determination test. The results of the tests and analysis showed that entrepreneurial competence partially had a significant effect (0.031 <0.05) on the financial management of Halal MSMEs in Kisaran City, while the level of accounting knowledge also had a significant effect (0.025 <0.05) on the financial management of Halal MSMEs in Kisaran City. Entrepreneurial competence and accounting knowledge levels had a beneficial and substantial effect (0.04 <0.05) on the financial management of Halal MSMEs in Kisaran City.
Co-Authors alnayca Sinaga Jalilah ilmiha