Jurnal Revenue : Jurnal Ilmiah Akuntansi
Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi

PENGARUH KEMAMPUAN MENYUSUN LAPORAN KEUANGAN, LITERASI KEUANGAN, KEMAMPUAN MANAJERIAL, DAN PENGGUNAAN TEKNOLOGI INFORMASI TERHADAP KINERJA UMKM YANG DIBINA LPNU DI KABUPATEN JEPARA

Yela Sashafilda, Aurelia (Unknown)
Sofwan, Ali (Unknown)



Article Info

Publish Date
01 Jan 2025

Abstract

The study aims to examine the effect of the ability to prepare financial reports, financial literacy, managerial ability, and the use of information technology on the performance of MSMEs in Jepara Regency. The population used is MSMEs fostered by LPNU Jepara with a total of 100 MSME players. Saturated sample is the method used to take samples. The use of this method resulted in 100 respondents. The questionnaire was chosen as the technique used in data collection.  The data that has been obtained is analyzed using multiple linear regression analysis assisted by the use of the SPSS application. Referring to the research data that has been processed shows that all independent variables, namely the ability to prepare financial reports, financial literacy, managerial ability, and the use of information technology have a positive and significant influence on the performance of MSMEs. The magnitude of the influence of the ability to prepare financial reports, financial literacy, managerial ability, and the use of information technology affects the performance of MSMEs by 35.6%, while the remaining 64.4% is explained by other variables outside the research that the researchers conducted

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Journal Info

Abbrev

home

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Revenue Adalah Jurnal Ilmiah yang terbit secara daring pada bulan Juni dan Desember. untuk mempublikasikan hasil-hasil penelitian dalam bidang Akuntansi baik Akuntansi Perpajakan, Akuntansi Keuangan, Akuntansi Perbankan, Akuntansi Sektor Publik, dan bidang Akuntansi ...