Ni Luh Ade Dwi Anggi Damayanti
Universitas Pendidikan Ganesha

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Pengaruh Karakteristik Wirausaha, Kreativitas, E-Commerce dan Pemahaman Akuntansi terhadap Keberlanjutan UMKM Se-Kecamatan UBUD Saat Pandemi Ni Luh Ade Dwi Anggi Damayanti; I Gede Putu Banu Astawa
Jurnal Akuntansi Profesi Vol. 17 No. 02 (2026)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v17i02.50154

Abstract

Penelitian ini ditujukan untuk menguji mengenai pengaruh dari karakteristik wirausaha, kreativitas, e-commerce, serta pemahaman akuntansi terhadap keberlanjutan UMKM se-Kecamatan Ubud saat pandemi Covid-19.Seluruh pelaku usaha mikro dan kecil dalam bidang usaha perdagangan dan non pertanian di Kecamatan Ubud yang merupakan populasi dalam penelitian ini. Menggunakan sampel penelitian sebanyak 379 responden. Menggunakan teknik analisis data yakni statistic deskriptif, uji asumsi klasik dan analisis regresi linier berganda menggunakan bantuan SPSS statistics versi 20. Hasil penelitian menyatakan bahwa, (1) Karakteristik Wirausaha memberi pengaruh yang positif dan signifikan terhadap keberlanjutan UMKM saat pandemi Covid-19, (2) Kreativitas memberi pengaruh yang positif dan signifikan terhadap keberlanjutan UMKM saat pandemi Covid-19, (3) E-Commerce memberi pengaruh yang positif dan signifikan terhadap keberlanjutan UMKM saat pandemi Covid-19, dan (4) Pemahaman Akuntansi memberi pengaruh yang positif dan signifikan terhadap keberlanjutan UMKM saat pandemi Covid-19. This study planned to decide the impact of attributes of business visionaries, imagination, internet business, and bookkeeping understanding on MSME organizations in Ubud Region during the Coronavirus pandemic. All miniature and private venture entertainers in the exchange and non-horticultural areas in Ubud Locale are the populace in this review. Utilizing an examination test of 379 respondents. Utilizing information investigation strategies, in particular distinct measurements, traditional suspicion tests and various straight relapse examination utilizing the assistance of SPSS insights form 20. The consequences of the review express that, (1) qualities of business visionaries affected MSME business improvement during the Coronavirus pandemic, (2) Imagination fundamentally decidedly affected MSME organizations during the Coronavirus pandemic, (3) online business essentially affected MSME organizations during the Coronavirus pandemic, and (4) bookkeeping understanding impacted MSME organizations during the Coronavirus pandemic.