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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Journal La Sociale Jurnal Bisnis Mahasiswa Journal of Economic, Business, and Administration JEBA Jurnal Ilmu Manajemen dan Bisnis Sanskara Akuntansi dan Keuangan The Eastasouth Management and Business West Science Business and Management Journal of Innovative and Creativity
Yahya, Siskawaty
Universitas Bina Mandiri Gorontalo
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mathematics Public Health Social Sciences Other

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Analysis of Government Policy on MSME Development and Resilience Siskawaty Yahya; Fatmah Ma’ruf
Sanskara Akuntansi dan Keuangan Vol. 4 No. 03 (2026): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v4i03.819

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in improving regional economic growth, creating employment opportunities, and strengthening community economic resilience. However, MSME development in Gorontalo Province still faces various challenges, including limited access to capital, low human resource capacity, taxation complexity, and weak adaptation to digital transformation and economic crises. This study aims to analyze the influence of government policy on MSME development and resilience in Gorontalo Province through five main variables, namely tax policy, financing and access to capital, training and capacity development, crisis response policy, and sectoral/specific policy. This study applies a quantitative approach using explanatory research. Research data were collected by distributing questionnaires to 150 MSME actors in Gorontalo Province using purposive sampling. The data were analyzed using multiple linear regression. The results show that financing and access to capital have a positive and significant effect on MSME development and resilience, with a significance value of 0.003 (<0.05). Training and capacity development also have a positive and significant effect, with a significance value of 0.011 (<0.05). Furthermore, crisis response policy and sectoral/specific policy show significant effects, with significance values of 0.018 and 0.027, respectively. Meanwhile, tax policy has a positive but insignificant effect on MSME development and resilience, with a significance value of 0.086 (>0.05). The coefficient of determination shows an R Square value of 0.709, indicating that the research variables explain 70.9% of MSME development and resilience, while the remaining 29.1% is influenced by factors outside this study. This study concludes that adaptive, inclusive, and integrated government policies are essential for improving the competitiveness and sustainability of MSMEs in Gorontalo Province.
Co-Authors Anani, Siske DARMAN Darman Darman Djamila Podungge Dunggio, Titin Ely Ibrahim Fatmah Ma’ruf Flora Grace Putrianti Hadjatu, Sri Idong, Fajri Imam Mashudi Judijanto, Loso Mada, Yusuf Rayan Mooduto, Wiliam Indra S Musa, Maman Rachman, Azis Rauf, Nuzmerini Sitti Husna Noviana Djou Sudarsono . Sulaiman Efendi Siregar Zohrawati Buntuang Mutia