Pengaruh Modal Kerja, Pengguna E-Commerce, dan Sistem Pengendalian Internal terhadap Pendapatan UMKM Dikecamatan Medan Deli

Viona Fitriani (Universitas Medan Area)
Sari Nuzullina Rahmadhani (Universitas Medan Area)

Optimal: Jurnal Ekonomi dan Manajemen
Vol. 5 No. 3 (2025): Jurnal Ekonomi dan Manajemen

This study aims to determine the Effect of Working Capital, E-Commerce Users, and Internal Control Systems on MSME Income in Medan Deli District. This study uses primary data, primary data obtained from answers to a series of statements in the form of questionnaires to MSMEs in Medan Deli District totaling 80 respondents. The research sample uses purposive sampling technique and also in this study is determined by the slovin method in MSMEs in Medan Deli District. The method of distributing questionnaires through several questionnaire sheets is divided into employees, and also through google form. This study uses multiple linear regression analysis techniques. Based on the results of partial testing, it shows that there is a positive and significant influence between Working Capital on MSME Income. Based on the results of partial testing, it shows that there is a positive and significant influence between E-Commerce User Empowerment on MSME Income, Internal control systems have a positive and significant effect on MSME Income. Based on the results of simultaneous testing, there is a relationship between the Effect of Working Capital, E-Commerce Users, and Internal Control Systems on MSME Income.