JAM
Vol. 21 No. 1 (2026): Jurnal Akuntansi dan Manajemen

Faktor-Faktor yang Mempengaruhi Pendapatan UMKM Di Kota Padang

Annisa Nurfathira (Politeknik Negeri Padang)
Zahara Zahara (Politeknik Negeri Padang)
Dita Maretha Rissi (Politeknik Negeri Padang)
Wiwik Andriani (Politeknik Negeri Padang)



Article Info

Publish Date
30 Jun 2026

Abstract

This research aims to identify and analyze the factors that effect income of Micro, Small, and Medium Enterprises (MSME) in Padang City. The analyzed factors are e-commerce usage, product innovation, business capital, business duration, and labor. The research applied a quantitative descriptive method with a sample of 105 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed through multiple linear regression with SPSS version 26. The findings reveal that e-commerce, business capital, and labor have a positive and significant effect on Micro, Small, and Medium Enterprises income, while product innovation and business duration do not show significant effects on its. The simultaneous test indicates that all five variables collectively have a significant influence on Micro, Small, and Medium Enterprises income in Padang City. These results conclude that the utilization of e-commerce technology, sufficient business capital, and labor availability are the main drivers of Micro, Small, and Medium Enterprises income growth, whereas product innovation and business duration have not yet made a meaningful contribution.

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Journal Info
JAM

Abbrev

jam

Publisher

Subject

Economics, Econometrics & Finance Education

Description

Akuntansi dan Manajemen merupakan jurnal ilmiah berkala yang terbit 2 kali dalam 1 tahun (Juni dan Desember). Jurnal ini memuat artikel ilmiah dengan topik-topik di bidang akuntansi dan ...