Pengaruh Sistem Informasi Akuntansi, Inovasi Produk dan Orientasi Kewirausahaan Terhadap Kinerja Keuangan UMKM di Kabupaten Sumbawa

Alamsyah Alamsyah, Maslichah Maslichah, Umi Nandiroh

Abstract


This study aims to determine the effect of accounting information systems, product innovation, and entrepreneurial orientation on the financial performance of MSMEs in Sumbawa Regency. The population in this study were MSMEs in Sumbawa Regency. Data collection in this study used a questionnaire distributed directly by the researcher using Google Forms. The sample determination in this study used purposive sampling, resulting in 150 MSME respondents. Data analysis used in this study was multiple linear regression analysis using SPSS 25. Based on the results of the completed research, it shows that simultaneously and partially there is a significant positive influence of accounting information systems, product innovation, and entrepreneurial orientation on the financial performance of MSMEs in Sumbawa Regency.

Keywords: Accounting information systems, product innovation, and entrepreneurial orientation on the financial performance of MSMEs


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References


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