<![CDATA[This research examines whether ability in making the financial statement, educational background, and credit has an effect on operational performance of Micro, Small and Medium Enterprises (MSMEs). Sample of this research are the owner of bordir and konveksi business on Padurenan village, Kudus city, there are 66 respondents. Technical data analysis using multiple linear regression analysis. The results showed that ability in making the financial statement and educational background affect on operational performance of Micro, Small and Medium Enterprises (MSMEs). Credit not affect on operational performance of Micro, Small and Medium Enterprises (MSMEs). AbstrakPenelitian ini menguji apakah kemampuan menyusun laporan keuangan, latar belakang pendidikan, dan kredit berpengaruh terhadap kinerja operasional UMKM. Sampel dalam penelitian ini adalah pemilik usaha bordir dan konveksi di Desa Padurenan, Kota Kudus, sejumlah 66 responden. Teknik analisis data menggunakan analisis regresi linier berganda. Hasil pengujian menunjukkan bahwa kemampuan menyusun laporan keuangan dan latar belakang pendidikan berpengaruh terhadap kinerja operasional UMKM. Kredit tidak berpengaruh terhadap kinerja operasional UMKM.]]>
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