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All Journal Tasharruf : Journal of Islamic Economics and Business
Achmad Yasin
UIN Sunan Ampel Surabaya
Economics, Econometrics & Finance

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Pengaruh Kapabilitas Manajemen Keuangan dan Keterampilan Teknis Operasional terhadap Kualitas Informasi Akuntansi pada Startup UMKM Kreatif di Jawa Timur Sulistyowati; Achmad Yasin; Puspita
Tasharruf : Journal of Islamic Economics and Business Vol. 7 No. 1 (2026): Tasharruf : Journal of Islamic Economics and Business (Mei)
Publisher : Universitas Nahdlatul Ulama Pasuruan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55757/tasharruf.v7i1.1308

Abstract

This study aims to analyze the influence of financial management capabilities (X1) and operational technical skills (X2) on the quality of accounting information (Y) in creative MSME startups in East Java. The research method uses a quantitative approach with a questionnaire instrument distributed via Google Form to 52 respondents. Data analysis techniques include validity tests, reliability tests, classical assumption tests (normality, multicollinearity, and heteroscedasticity), and multiple linear regression analysis. The results of the validity test show that all items are valid with r-calculated > r-table (0.279), and the reliability test shows that all three variables are reliable with Cronbach's Alpha > 0.6. The classical assumption test is met: the residuals are normally distributed, there is no multicollinearity (VIF < 10), and there is no heteroscedasticity. The results of the regression analysis show the equation Y = -2.584 + 0.425X1 + 0.569X2. Partially, X1 has a positive and significant effect (t = 4.514; sig. = 0.000) and X2 has a positive and significant effect (t = 5.034; sig. = 0.000) on the quality of accounting information. Simultaneously, X1 and X2 have a significant effect on Y with a value of F = 20.345 and sig. = 0.000. The coefficient of determination (R²) of 0.4537 indicates that 45.37% of the variation in the quality of accounting information is explained by the two independent variable
Co-Authors Puspita Sulistyowati