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All Journal Jurnal Akuntansi dan Pajak
Eka Septina Sobriani
Institut Teknologi Bisnis AAS Indonesia
Economics, Econometrics & Finance Social Sciences

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Pengaruh Modal Usaha, Jam Kerja serta Unit Terjual terhadap Tingkat Pendapatan pelaku UMKM Sektor Perdagangan di Kecamatan Banjarsari, Kota Surakarta Wikan Budi Utami; Eka Septina Sobriani; Darmanto Darmanto
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6031

Abstract

This study aims to determine the factors that influence the income of SMEs in the trade sector in Banjarsari District, Surakarta City. The independent variables in this study are working capital, working hours and units sold. While the dependent variable is the income of SMEs in the trading sector in Banjarsari District, Surakarta City. The sample used in this study were 69 SMEs in the trade sector in Banjarsari District, Surakarta City. Data was collected by distributing questionnaires to respondents. The analysis used is multiple regression analysis with SPSS version 28 program. The results of this study indicate that the three variables have a significant effect on the income of MSMEs in the trading sector in Banjarsari District, Surakarta City.
Co-Authors Darmanto Darmanto Wikan Budi Utami