Determinan Keberhasilan Usaha UMKM

  • Dwi Saraswati Universitas Pembangunan Pancabudi, Medan, Indonesia
  • Yunita Sari Rioni Universitas Pembangunan Pancabudi, Medan, Indonesia
  • Ikhah Malikhah Universitas Pembangunan Pancabudi, Medan, Indonesia
  • Ardhansyah Putra Hrp * Mail Universitas Muslim Nusantara Al Washliyah, Medan, Indonesia
DOI: https://doi.org/10.47065/jtear.v3i3.592
Keywords: Accounting Information; Leadership; Business Success

Abstract

This study examines whether accounting information variables and leadership variables can affect the success rate of a business. Then the data obtained were analyzed using multiple regression analysis, data normality test, heterochedasticity test, partial test (t-test), simultaneous test (F-test), test and determination test.  The results of the study stated that the variables of accounting and leadership information had a significant effect on the business success rate of young MSMEs in Kota Pari Pantai Cermin.  The results showed that accounting and leadership information simultaneously had a significant effect on business success with a calculated F value of 1026,250 > a table F value of 3.24. Partial tests also showed that accounting and leadership information respectively had a positive and significant effect on the success of the business, where the value of t count the calculated variable of the accounting information is 2.623 and the t count of the leadership variable is 45.304 where each is greater than the value of t of the table of 2.02. The Adjusted R Square value obtained from the test results of the Coefficient of Determinants (R2) on business success of 0.981 explained that 98.1% of business success can be explained by accounting and leadership information as independent variables. While the remaining 1.9% was explained by other variables that were not studied in this study.

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Published
2023-03-31
How to Cite
Dwi Saraswati, Yunita Sari Rioni, Ikhah Malikhah, & Ardhansyah Putra Hrp. (2023). Determinan Keberhasilan Usaha UMKM. Journal of Trends Economics and Accounting Research, 3(3), 303-311. https://doi.org/10.47065/jtear.v3i3.592
Issue
Vol 3 No 3 (2023): March 2023
Section
Articles

Copyright (c) 2023 Dwi Saraswati, Yunita Sari Rioni, Ikhah Malikhah, Ardhansyah Putra Hrp

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