Multidisciplinary Indonesian Center Journal
Vol. 3 No. 3 (2026): Vol. 03 No. 3 Edisi Juli 2026

THE EFFECT OF THE APPLICATION OF QUANTIFICATION INSTRUMENTS AND METHODS ON THE QUALITY OF FINANCIAL PERFORMANCE ASSESSMENT OF MSMES IN AMBON CITY

Rita J D Atarwaman (Pattimura University)
Natalie Jessica Rubak (Pattimura University)
Frangky Richard Limaheluw (Pattimura University)
Anritriyani Asnar (Pattimura University)
Putri Maharani Ratuloly (Pattimura University)
Nursafitri Musa (Pattimura University)
Jouking Huwae (Pattimura University)
Putri Tehubijuluw (Pattimura University)
Marannu Paledung (Pattimura University)



Article Info

Publish Date
26 Jul 2026

Abstract

This study aims to analyze the effect of the implementation of financial measurement instruments and quantification methods on the quality of financial performance assessment of Micro, Small, and Medium Enterprises (MSMEs) in Ambon City. The study employed a quantitative approach using a survey method through the distribution of questionnaires to 60 MSME owners in Ambon City. The data analysis techniques included validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²) analysis using the Statistical Package for Social Sciences (SPSS). The results indicate that the implementation of financial measurement instruments does not have a significant effect on the quality of MSME financial performance assessment, with a significance value of 0.209 > 0.05. Meanwhile, quantification methods have a positive and significant effect on the quality of MSME financial performance assessment, with a significance value of 0.000 < 0.05. Simultaneously, the implementation of financial measurement instruments and quantification methods significantly affects the quality of MSME financial performance assessment, as indicated by a significance value of 0.000 < 0.05. The coefficient of determination (R²) is 0.797, indicating that 79.7% of the variation in the quality of MSME financial performance assessment can be explained by the two independent variables, while the remaining 20.3% is influenced by other factors outside the research model.

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Journal Info

Abbrev

micjo

Publisher

Subject

Religion Humanities Earth & Planetary Sciences Education Other

Description

Multidisciplinary Indonesian Center Journal (MICJO) adalah Jurnal multidisiplin yang membahas dan mengkaji semua disiplin ilmu, seperti: - Humaniora - Ilmu sosial - IPA - Ilmu hukum - Ilmu pendidikan, - Ilmu agama - Ilmu bahasa - Filsafat, - Teknik - Bisnis - Ekonomi - Manajemen - Teknologi ...