Jurnal Ilmiah Accusi
Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi

The Influence of Capital, Working Hours, and Business Duration on Income Growth Among MSME Operators in Raya Kahean District

Nursahrina Sinaga (Universitas Simalungun)
Yulita Santa Nova Girsang (Universitas Simalungun)
Desmi Triyanti Purba (Universitas Simalungun)



Article Info

Publish Date
30 May 2026

Abstract

The objective of this study is to determine the partial effects of capital, working hours, and business duration on MSME income, as well as their simultaneous effect on MSME income. This study employs a quantitative approach, wherein collected data are presented numerically and analyzed using statistical methods. The sample consists of 70 MSMEs in Raya Kahean District. The results indicate that: individually (partially), capital has a significant effect on MSME income in Raya Kahean District (t-calculated = 5.539 > t-table = 1.668; sig. = 0.000 < 0.05); working hours have a significant effect on MSME income (t-calculated = 2.876 > t-table = 1.668; sig. = 0.004 < 0.05); and business duration has a significant effect on MSME income (t-calculated = 3.514 > t-table = 1.668; sig. = 0.001 < 0.05). Simultaneously, capital, working hours, and business duration have a significant effect on MSME income in Raya Kahean District, with the calculated F-value exceeding the F-table value (29.493 > 2.74) and a significance value below 0.05 (0.000 < 0.05)

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Journal Info

Abbrev

jia

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Accusi (EISSN : 2620-5815) is a journal published by the Accounting Study Program, Faculty of Economics, Simalungun University which contains scientific articles on Accounting. The results of the research published in this journal are expected to increase the repertoire of knowledge in ...