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All Journal Journal of Economic, Bussines and Accounting (COSTING) Neo Journal of economy and social humanities
Maria Goreti Mao Tokan
Universitas Nusa Nipa
Humanities Economics, Econometrics & Finance Social Sciences

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PENGELOLAAN KEUANGAN UMKM DI KABUPATEN SIKKA DITIJAU DARI ASPEK LITERASI KEUANGAN Imelda Virgula Wisang; Maria Goreti Mao Tokan; Maria Rasdiana Bure
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.14286

Abstract

Penelitian ini bertujuan untuk: (1) untuk mengetahui gambaran umum tentang Usaha Mikro Kecil dan Menegah di Kabupaten Sikka, (2) Untuk mengetahui literasi keuangan terhadap pengelolaan keungaan UMKM di Kabupaten Sikka. Populasi dalam penelitian ini adalah pelaku UMKMKabupaten Sikka, berjumlah 100 orang, data dikumpulkan melalui kuisioner dan dianalisis menggunakan metode deskriptif dalam statistic regresi linier sederhana, pengujian hipotesis dilakuan uji t. Hasil analisis deskriptif disimpulkan bahwa: (1) nilai presepsi responden untuk variabel literasikeuangan adalah 62,43 dengan kategori “Kurang Baik” (2) nilai presepsi respnden untuk variabel pengelolaan keuangan adalah sebesar 49,7 dengan kategoro “tidak baik”. Hasil perhitungan uji t untuk variabel literasi keuangan (X) diperoleh nilai thitung sebesar 15,290 >1,98 adala variabel literasi keuangan (X) mempunyai pengaruh yang positif dan signifikan terhadap variabel penegelolaan keuangan UMKM (Y). Jika variabel literasi keuangan semakin baik maka variabel pengelolaan keuangan UMKM juga akan semakin baik. Besarnya pengaruh literasi keuangan terhadap pengelolaan keuangan sebesar 70,5% sementara sisanya 29,5% dijelaskan oleh variabel lainnya yang tidak masuk dalam model penelitian ini
The Influence of Accounting Information System Usage and Human Resource Quality on the Performance of Micro and Small Enterprises in Tana Duen Village Aleksander Paskalinus Plewan; Maria Nona Dince; Fransiscus De Romario; Maria Goreti Mao Tokan
Neo Journal of economy and social humanities Vol 4 No 4 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i4.357

Abstract

Based on the research conducted, the topic studied was the influence of the use of Accounting Information Systems (AIS) and the quality of Human Resources (HR) on the performance of Micro and Small Enterprises (MSEs) in Tana Duen Village. The purpose of this study is to analyse whether these two factors have a significant effect on improving MSE performance. The method employed is a quantitative approach using multiple linear regression analysis, where data were collected through questionnaires distributed to MSE actors in the village. The research results indicate that although the use of Accounting Information Systems (AIS) does not have a significant effect on the performance of Micro, Small, and Medium Enterprises (MSMEs), the quality of human resources has a considerable impact, with entrepreneurs who possess good skills and take responsibility demonstrating better performance. Furthermore, this study also found that the combined use of AIS and human resource quality has a significant impact on the performance of MSMEs. The contribution of this research provides valuable insights for the development of MSMEs in Indonesia, particularly regarding the importance of enhancing human resource capacity and optimising the use of accounting technology to improve performance.
Co-Authors Aleksander Paskalinus Plewan Fransiscus De Romario imelda virgula wisang Maria Nona Dince Maria Rasdiana Bure