Analisa Kompetensi SDM, Informasi Akuntansi, Teknologi Informasi, dan Penerapan SAK-EMKM terhadap Kualitas Kinerja UMKM

Abstract

Tujuan dari penelitian ini adaah untuk menganalisis kompetensi sumber daya manusia, informasi akuntansi, teknologi informasi dan penerapan SAK-EMKM terhadapkualitas kinerja UMKM di pusat pengrajin gitar Desa Mancasan. Sampel dalam penelitian ini terdiri dari 54 pemilik UMKM. Data diperoleh melalui narasumber dengan metode observasi, wawancara, dan pengisian kuesioner. Teknik pengambilan sampel menggunakan random sampling dan teknik analisis regresi linier berganda, uji t, uji f, analisis koefisien determinasi (R­²). Hasil penelitian ini menunjukan kompetensi SDM, informasi akuntansi, teknologi informasi dan penerapan SAK EMKM secara simultan mempengaruhi kuaitas kinerja UMKM di pusat pengrajin gitar kecil di desa

The purpose of this study is to analyze the competencies of human resources, accounting information, information technology and the application of SakEmkm to the quality of MSME performance at the Mancasan village guitar craftsman center. The sample in this study consisted of 54 MSME owners. Data was obtained through resource persons with methods of observation, interviews , and filling out questionnaires. The sampling technique uses random sampling and data analysis techniques using multiple linear regression analysis, t test, f test, analysis of the coefficient of determination (R²). The results of this study indicate the competency of HR, Accounting Information, Information Technology and the implementation of the SAK EMKM simultaneously affect the quality of performance of MSME in the center of small guitar craftsmen in the village.