Vokasi: Jurnal Riset Akuntansi
Vol. 12 No. 2 (2023): Vokasi: Jurnal Riset Akuntansi

PENGARUH MODAL USAHA, LITERASI KEUANGAN DAN PENGGUNAAN SOCIAL COMMERCE TERHADAP KEBERLANJUTAN USAHA MIKRO, KECIL DAN MENENGAH DI KECAMATAN BULELENG

Kadek Windayani Purnama Dewi (Universitas Pendidikan Ganesha)
Nyoman Trisna Herawati (Universitas Pendidikan Ganesha)



Article Info

Publish Date
31 Aug 2023

Abstract

This study aims to determine the positive and significant influence of business capital, financial literacy and the use of social commerce on the sustainability of micro, small and medium enterprises in Buleleng District. The population of this study is MSME actors who already have business licenses and are registered in Dinas Perdagangan, Perindustrian dan Koperasi, UKM Kabupaten Buleleng and total is 842 businesses. The sampling technique used was purposive sampling and the slovin formula as many as 89 respondents. Research data collection was carried out using questionnaires which were distributed directly and through Google forms. Data analysis techniques in this study consisted of descriptive statistical analysis, data quality testing, classical assumption testing, multiple linear regression analysis and hypothesis testing using the SPSS v.20 program. The results of the study show that (1) business capital has no effect on business continuity, (2) financial literacy has a positive and significant effect on business continuity and (3) the use of social commerce has a positive and significant effect on business continuity.

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Journal Info

Abbrev

JJAKUN

Publisher

Subject

Economics, Econometrics & Finance

Description

Vokasi : Jurnal Riset Akuntansi disseminates studies in accounting to academic and professional communities, practitioners, students, and other interested parties. It publishes articles reporting the findings of accounting research from a wide range of topics including, but not limited to: - ...