ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulPengaruh Intellectual Capital, Penerapan Sistem Informasi Akuntansi, Dan Pemanfaatan E-commerce Terhadap Kinerja Keuangan UMKM. |
| Nama: ZULHIJA |
| Tahun: 2024 |
| Abstrak This study aims to determine and analyze the effect of intellectual capital, the application of accounting information systems, and the use of e-commerce on the financial performance of MSMEs. This research uses a quantitative approach. The data used in this study are primary data obtained from distributing questionnaires and interviews. The sample used was 100 MSME players. The sampling technique used purposive sampling. The research method used is multiple linear regression analysis with the help of SPSS version 25.0 for windows. The results showed that (1) intellectual capital, application of accounting information systems, and utilization of e-commerce simultaneously had a positive and significant effect on the financial performance of MSMEs. (2) intellectual capital partially has a positive and significant effect on the financial performance of MSMEs. (3) the application of accounting information systems partially has a positive and significant effect on the financial performance of MSMEs. (4) e-commerce utilization partially has a positive and significant effect on the financial performance of MSMEs. |