Jurnal Riset Terapan Akuntansi
Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi

ANALISIS DETERMINAN KINERJA USAHA UMKM YANG DIKELOLA PEREMPUAN

Putri Andini (Departemen Of Accounting, Muhammadiyah University Of Palopo)
Sahrir Sahrir (Departemen Of Accounting, Muhammadiyah University Of Palopo)
Riyanti Riyanti (Departemen Of Accounting, Muhammadiyah University Of Palopo)



Article Info

Publish Date
03 Apr 2026

Abstract

This study aims to analyze then influence of accounting competency, digital literacy, innovation, and government support on the performance of women-owned MSMEs in Palopo City. Women-owned MSMEs play a strategic role in driving local economic growth while empowering women. The research method used was a quantitative approach with a survey technique. The study population was female MSME owner in Palopo City, with a sample size of 129 respondents. Data analysis was conducted using multiple linear regression with the help of SPSS version 25. The result showed that accounting competency, digital literacy, and innovation had a positive and significant impact on MSME business performance. These findings emphasize the importance of strengthening accounting competency, digital literacy, and innovation for women-owned MSMEs. The role of government support still needs to be enhanced to have a more tangible impact on improving business performance. Therefore, collaboration between various perties is needed to create targeted training programs and policies to support the sustainability and competitiveness of women-owned MSMEs in local and national markets, while increasing access to resources and broarder markets. Keywords: Accounting Competence, Digital Litercy, Innovation, Government Support, Business Performance of Women-Owned MSMEs.

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Journal Info

Abbrev

jrtap

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Terapan Akuntansi (JRTA) merupakan jurnal yang berisi tentang hasil riset dan penelitian dalam bidang akuntansi. Terbit pertama kali pada bulan Januari 2017 dan terbit dua kali setahun yaitu untuk periode Januari – Juni dan periode Juli – Desember, dengan ISSN: ...