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All Journal Jurnal Riset Terapan Akuntansi
Sahrir Sahrir
Departemen Of Accounting, Muhammadiyah University Of Palopo
Economics, Econometrics & Finance

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ANALISIS DETERMINAN KINERJA USAHA UMKM YANG DIKELOLA PEREMPUAN Putri Andini; Sahrir Sahrir; Riyanti Riyanti
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

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Abstract

This study aims to analyze then influence of accounting competency, digital literacy, innovation, and government support on the performance of women-owned MSMEs in Palopo City. Women-owned MSMEs play a strategic role in driving local economic growth while empowering women. The research method used was a quantitative approach with a survey technique. The study population was female MSME owner in Palopo City, with a sample size of 129 respondents. Data analysis was conducted using multiple linear regression with the help of SPSS version 25. The result showed that accounting competency, digital literacy, and innovation had a positive and significant impact on MSME business performance. These findings emphasize the importance of strengthening accounting competency, digital literacy, and innovation for women-owned MSMEs. The role of government support still needs to be enhanced to have a more tangible impact on improving business performance. Therefore, collaboration between various perties is needed to create targeted training programs and policies to support the sustainability and competitiveness of women-owned MSMEs in local and national markets, while increasing access to resources and broarder markets. Keywords: Accounting Competence, Digital Litercy, Innovation, Government Support, Business Performance of Women-Owned MSMEs.
Co-Authors Putri Andini Riyanti Riyanti