Pengaruh Pemahaman Akuntansi, Modal Usaha, Kreativitas, dan Pemanfaatan Media Sosial Terhadap Keberlanjutan UMKM di Kota Malang

Anisa Maratus Solikha, Moh. Amin, Umi Nandiroh

Abstract


The purpose of this study is to ascertain the impact of accounting knowledge, financial resources, creativity, and social media use on the sustainability of UMKM in the Malang City. The dependent variable in this study is the sustainability of UMKM in Malang City, and the independent factors include of accounting, business capital, innovation, and usage of social media. Because the data employed in this type of research is in the form of numbers and numbers, it is a quantitative type of study. Primary data were used in this study, and a questionnaire was used to gather the data.  The participants in this study are UMKM actors who registered with Malang City’s Office of Corporations, Industry, and Trade. The slovin formula is employed in the data collection process. Based on this methodology, 90 respondents from the UMKM actors were used. The multiple linear regression analysis test, instrument test, normality test, traditional assumption test, and hypothesis test were all employed to assess the hypothesis, classic assumption test, multiple linear regression analysis test, and hypothesis test. The result showed that are accounting comprehension variable had no effect on UMKM sustainability, while the venture capital variable had a positive and significant effect on UMKM sustainability, while the creativity variable had no effect on UMKM sustainability and the social media utilization variable has a significant and significant affect on the sustainability of UMKM.

Keywords: Understanding Of Accounting, Business Capital, Creativity, Utilization of Social Media, UMKM Sustainability.


Full Text:

PDF

References


Anggraini, A., & Nawawi, Z. M. (2023). Pengaruh Pemanfaatan Media Sosial, Kreativitas dan Modal Usaha terhadap Keberlanjutan Bisnis UMKM Milenial di Kota Medan. Journal of Management and Business, 40–55.

Azzahra, C. I., Suyanto, S., & Darmayanti, E. F. (2021). Pengaruh Kreativitas, Modal Usaha, Diversifikasi Produk Dan Kebijakan Pemerintah Terhadap Keberlanjutan Bisnis Umkm (Studi Pada Umkm Bidang Perdagangan Di Kelurahan Iringmulyo Kota Metro). Jurnal Akuntansi AKTIVA, 2(1), 104–112. https://doi.org/10.24127/akuntansi.v2i1.903

Ferdiansyah, A., Bukhari, E., Studi Manajemen, P., Ekonomi dan Bisnis, F., Bhayangkara Jakarta Raya, U., & Raya, J. (2021). Pengaruh Modal, Financial Knowledge, Teknologi Dan Media Sosial Terhadap Kinerja Umkm Fashion Di Bekasi Utara. Jurnal Ilmiah Akuntansi Dan Manajemen (JIAM), 17(2).

Nainggolan, E. U. (n.d.). UMKM Bangkit, Ekonomi Indonesia Terungkit. https://www.djkn.kemenkeu.go.id/artikel/baca/13317/UMKM-Bangkit-Ekonomi-Indonesia-Terungkit.html

Nasrullah, R. (2015). Media Sosial. Simbiosa Rekatama Media.

Pemkot Malang Upayakan Sektor UMKM Naik Kelas. (2023). https://suryamalang.tribunnews.com/2023/01/23/pemkot-malang-upayakan-sektor-umkm-naik-kelas diakses pada tanggal 23 januari 2023

Rini, A. D., & Laturette, K. (2019). Relevansi Sikap Berakuntansi Pelaku UMKM Muda dan Penggunaan Informasi Akuntansi Terhadap Keberhasilan Usaha. 199–206.

Sugiyono, P. D. (2019). Metode Penelitian Pendidikan (Kuantitatif, Kualitatif, Kombinasi, R&d dan Penelitian Pendidikan). Metode Penelitian Pendidikan.

Tasidjawa, S., Amin, M., & Affifudin. (2021). Pengaruh Kreativitas Dan Motivasi Terhadap Minat Berwirausaha Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Islam Malang. Jurnal E-JRA, 10(13), 1–11.

Winarti, C. (2021). Pemanfaatan Sosial Media oleh UMKM Dalam Memasarkan Produk di Masa Pandemi Covid-19.

Zakiyah Faradillah, W. (n.d.). 03 Februari 2022 Fakultas Ekonomi dan Bisnis Universitas Islam Malang 68 (Vol. 11).


Refbacks

  • There are currently no refbacks.


e_Jurnal Ilmiah Riset Akuntansi is indexed by:

e_Jurnal Ilmiah Riset Akuntansi is licensed under a Creative Commons Attribution 4.0 International License