Pengaruh Skala Usaha, Pengetahuan Akuntansi dan Modal Usaha terhadap Keberhasilan Usaha Dimoderasi Penggunaan Sistem Akuntansi : Studi Kasus di UMKM Ungaran Kabupaten Semarang

Asfaraningrum Pahlawanita Fajri (Universitas Pandanaran)
Patricia Dhiana Paramita (Universitas Pandanaran)
Dyah Ika Kirana Jalantina (Universitas Pandanaran)

Jurnal Ekonomi, Akuntansi dan Perpajakan
Vol. 3 No. 2 (2026): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)

UMKM in Ungaran, Semarang Regency, are experiencing a challenging development, with minimal use of accounting information systems. This impacts the success of their businesses, which often fluctuate. This study aims to determine the impact of business scale, accounting knowledge, and business capital on business success, moderated by the use of an accounting system for UMKM. The study population consisted of 161 UMKM. Purposive sampling was used, with sample size adjusted to specific criteria based on the research objectives, resulting in a sample size of 62 UMKM. Data analysis techniques used were multiple linear regression or Two-Stage Least Squares (2SLS) and Moderated Regression Analysis (MRA). The results indicate that business scale, accounting knowledge, and business capital have a positive and significant effect on UMKM business success. Business scale, accounting knowledge, and business capital simultaneously strengthen business success. The use of an accounting system strengthens the influence of business scale, accounting knowledge, and business capital on business success.