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All Journal Media Riset Akuntansi Optimum : Jurnal Ekonomi dan Pembangunan Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Bisnis Jurnal Ilmiah Akuntansi Manajemen Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Value: Jurnal Manajemen dan Akuntansi Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Journal Competency of Business Journal of Advances in Accounting, Economics, and Management Journal of Business and Halal Industry Jurnal Ilmiah Akuntansi dan Keuangan
Beni Suhendra Winarso
Universitas Ahmad Dahlan
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Journal Competency of Business

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Pengaruh Kemampuan Penyusunan Laporan Keuangan, Kompetensi UMKM dan Latar belakang pendidikan terhadap Kinerja UMKM Winarso, Beni Suhendra; Kurniawati, Indah Kurniawati
Journal Competency of Business Vol. 6 No. 1 (2022): Journal Competency of Business
Publisher : Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/jcob.v6i01.1289

Abstract

The objectives this study to analyze the influence of the ability of financial report preparation, educational background, and competence of MSMEs on the operational performance of MSMEs. The study population was MSMEs in the Special Region of Yogyakarta with a sampling technique using a questionnaire distributed during the Covid-19 pandemic with the criteria for MSMEs that had been standing for at least three months. This research method uses multiple regression models. The statistical analysis conducted was validity test, reliability test, residual data normality test using one sample Kolmogorof Smirnof, multicollinearity test, heteroscedastic test, t test, and determination coefficient test. The test results show that the ability to compile financial reports and the competence of MSMEs has a positive effect on the performance of MSMEs, while the educational background of MSMEs does not have a positive effect on the performance of MSMEs.
Co-Authors Ainayah, Zhaqiela Amir Hidayatulloh Amrullah Angga Kurniawan Angga Kurniawan Arif Sapta Yuniarto Arif Sapta Yuniarto Arifin Hamsyah Mukti Ekawati, Mardiana Fathurrahman, Haris Imam Karim Indah Kurniawati Indah Nuryanti Kurniawati, Indah Kurniawati, Indah Kurniawati Mubiroh, Siti Mukti, Arifin Hamsyah Rahayu, Tri Puji Riduwan Siti Mubiroh Siti Resmi Tri Puji Rahayu Triwahyuningtyas Triwahyuningtyas Triwahyuningtyas, Triwahyuningtyas Wahyudi, Rofiul