ANALISIS PENGARUH PENGGUNAAN SISTEM AKUNTANSI, INOVASI PRODUK, DAN KUALITAS PRODUK TERHADAP KINERJA UMKM DI BIDANG INDUSTRI ROTAN DI DESA TRANGSAN

Abstract

Abstract

This study aims to determine the effect of using accounting systems, product innovation, and product quality on the performance of UMKMs in Trangsan Village. The population in this study is all UMKMs in Trangsan Village engaged in rattan craftsmanship, with a total sample size of 68 people. The method used is a quantitative method. The sampling technique used simple random sampling. Data collection was carried out by distributing research questionnaires directly to the rattan industry UMKMs in Trangsan Village. The data analysis methods used are validity tests, reliability tests, and classical assumption tests. The hypothesis testing in this study uses regression analysis, F-test (model goodness-of-fit test), t-test, and multiple coefficient of determination test. The results of this study indicate that the use of accounting systems has no effect on UMKM performance, and product quality has no effect on UMKM performance. In contrast, product innovation has a positive and significant effect on UMKM performance.

Keywords : Use of accounting systems, product innovation, product quality, UMKM performance.