Upaya Peningkatan Omzet Umkm Pada Masa Pasca Pandemi Covid-19 Melalui Kinerja Akuntan Dan Motivasi Usaha Di Kabupaten Banyumas

Aning Fitriana (Universitas Perwira Purbalingga)
Adhelia Desi Prawestri (Universitas Perwira Purbalingga)

Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal)
Vol 16, No 2 (2021)

The purpose of this study was to analyze the performance of accountants and business motivation to increase turnover at MSMEs in Banyumas Regency. This study uses multiple linear regression analysis and SEM (Structural Equation Modeling). The results obtained indicate that the accountant's performance has a significant and positive effect on increasing turnover. Business motivation has a significant and positive influence on the increase in turnover and accountant performance as well as business motivation jointly influences the increase in turnover.