Jurnal Ilmiah Akuntansi dan Humanika
Vol. 10 No. 3 (2020)

Pengaruh Penggunaan Kredit Usaha Rakyat, Komitmen Organisasi dan Penggunaan Informasi Akuntansi terhadap Kinerja Usaha UMKM

Luh Made Widyawati (Universitas Pendidikan Ganesha)
I Gede Agus Pertama Yudantara (Unknown)



Article Info

Publish Date
31 Dec 2020

Abstract

This research was conducted with the aim to determine the effect of the use of people's business credit, organizational commitment and the use of accounting information on business performance. This research is a quantitative study using a questionnaire and the measurement technique used is the Likert scale. This research was conducted in Buleleng District. The sampling technique in this study was purposive sampling, so a sample of 146 respondents was obtained. The data obtained were analyzed using several data analysis techniques with statistical tests using the SPSS computer program version 22.0. After conducting various statistical tests along with the hypothesis testing using the t statistical test, the results of the t test explained that each of the variables of the use of people's business credit (X1), variable organizational commitment (X2) and the variable use of accounting information (X3) had a positive effect on business performance. This means that the higher the use of people's business credit, organizational commitment and the use of accounting information, the higher the business performance.

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Journal Info

Abbrev

JJA

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Jurnal Ilmiah Akutansi dan Humanikan Undiksha adalah jurnal ilmiah bertujuan untuk mempublikasikan artikel-artikel kajian empiris dan teoritis dalam bidang akutansi. Redaksi menerima artikel dalam bahasa Indonesia maupun Bahasa Inggris yang tidak dikirimkan atau telah dipublikasikan dalam jurnal ...