Determinan Keberlanjutan Usaha UMKM di Kecamatan Mojoagung
Abstract
The existence of MSMEs is undeniably one of the backbones of the Indonesian economy because it is able to create jobs by encouraging economic growth and accelerating income equality through entrepreneurial opportunities. However, MSMEs are often powerless in the face of economic challenges and increasingly fierce competition around the world, especially in developing countries. As a result, many MSMEs are unsustainable and often do not survive for more than five years. This study aims to determine the influence of accounting knowledge, business experience and business capital on business sustainability for MSME actors in Karobelah Village, Mojoagung District, Jombang Regency. The method used in this study is a quantitative approach using a correlational design, data collection techniques using questionnaires with a population of 143 MSMEs in Karobelah Village in 2023 registered with village cooperatives. The samples used were 59 MSMEs based on the slovin formula and sampling technique, namely purposive sampling. Instrument trials include validity tests and reliability tests. Prerequisite tests include normality tests, linearity tests, classical assumption tests consisting of multicollinearity tests and heteroscedasticity tests. Data analysis using multiple regression analysis. Hypothesis tests include partial tests, simultaneous tests (F), coefficient of determination tests (R2) and simultaneous tests (t tests). The results of this study show that: Accounting Knowledge has a positive and significant effect on Business Sustainability in MSMEs in Karobelah Village which is indicated by the significance value; Business Experience has a negative and significant effect on Business Sustainability in MSMEs in Karobelah Village which is indicated by the significance value; Business Capital has a negative and significant effect on Business Sustainability in MSMEs in Karobelah Village which is indicated by the significance value; There is a positive and significant influence of Accounting Knowledge, Business Experience, and Business Capital together on Business Sustainability in MSME Actors in Karobelah Village with a coefficient of determination (Adjusted R 2), F calculate > F table and simultaneous test significance values.
Keywords: Accounting knowledge, business experience, business capital, business sustainability.
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