PENGARUH KOMPETENSI WIRAUSAHA DAN TINGKAT PENGETAHUAN AKUNTANSI TERHADAP PENGELOLAAN KEUANGAN UMKM HALAL DI KOTA KISARAN

alnayca Sinaga (universitas islam sumatera utara)
Lusi elviani Rangkuti (Uisu)
Jalilah ilmiha (Uisu)

OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Vol 10 No 2 (2026): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi

Financial management is an important managerial activity for running and maintaining business continuity. This study aims to examine the influence of entrepreneurial competence and accounting knowledge levels on the financial management of Halal MSMEs. The population of this study was the Halal MSME sector in Kisaran City. The sample consisted of 74 Halal MSMEs located in Kisaran City, using a total sampling technique or census method. This study employed various linear regression analysis methods, including the t-test, F-test, and determination test. The results of the tests and analysis showed that entrepreneurial competence partially had a significant effect (0.031 <0.05) on the financial management of Halal MSMEs in Kisaran City, while the level of accounting knowledge also had a significant effect (0.025 <0.05) on the financial management of Halal MSMEs in Kisaran City. Entrepreneurial competence and accounting knowledge levels had a beneficial and substantial effect (0.04 <0.05) on the financial management of Halal MSMEs in Kisaran City.