Journal of Trends Economics and Accounting Research
Vol 3 No 3 (2023): March 2023

Determinan Keberhasilan Usaha UMKM

Dwi Saraswati (Universitas Pembangunan Pancabudi, Medan)
Yunita Sari Rioni (Universitas Pembangunan Pancabudi, Medan)
Ikhah Malikhah (Universitas Pembangunan Pancabudi, Medan)
Ardhansyah Putra Hrp (Universitas Muslim Nusantara Al Washliyah, Medan)



Article Info

Publish Date
31 Mar 2023

Abstract

This study examines whether accounting information variables and leadership variables can affect the success rate of a business. Then the data obtained were analyzed using multiple regression analysis, data normality test, heterochedasticity test, partial test (t-test), simultaneous test (F-test), test and determination test. The results of the study stated that the variables of accounting and leadership information had a significant effect on the business success rate of young MSMEs in Kota Pari Pantai Cermin. The results showed that accounting and leadership information simultaneously had a significant effect on business success with a calculated F value of 1026,250 > a table F value of 3.24. Partial tests also showed that accounting and leadership information respectively had a positive and significant effect on the success of the business, where the value of t count the calculated variable of the accounting information is 2.623 and the t count of the leadership variable is 45.304 where each is greater than the value of t of the table of 2.02. The Adjusted R Square value obtained from the test results of the Coefficient of Determinants (R2) on business success of 0.981 explained that 98.1% of business success can be explained by accounting and leadership information as independent variables. While the remaining 1.9% was explained by other variables that were not studied in this study.

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Journal Info

Abbrev

jtear

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Trends Economics & Accounting Research memuat artikel pada bidang Ekonomi, Akuntansi dan Manajemen. Namun tidak tertutup untuk menerima artikel pada bidang sejenis, seperti: 1. Auditing, 2. Financial Management, 3. Marketing Management, 4. Strategic Management, 5. Organizational Behavior, ...