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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.