Pengaruh Pemanfaatan Sistem Informasi Akuntansi, Literasi Keuangan, dan Media Sosial terhadap Kinerja pada UMKM di Kabupaten Sukoharjo

Abstract

This study examines the effect of accounting information system utilization, financial literacy, and social media on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Sukoharjo Regency. A quantitative research approach was adopted using primary data collected through questionnaires administered to MSME owners. The sample consisted of 100 respondents, determined using the Slovin formula. The collected data were analyzed through validity and reliability tests, followed by classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. Hypothesis testing was performed using multiple linear regression analysis, supported by the t-test, F-test, and the coefficient of determination (Adjusted R²). The findings reveal that the utilization of accounting information systems and financial literacy positively and significantly affect MSME performance in Sukoharjo Regency. In contrast, social media demonstrates a positive but statistically insignificant effect on MSME performance. Furthermore, the F-test indicates that accounting information systems, financial literacy, and social media collectively have a significant influence on MSME performance. These findings suggest that strengthening the implementation of accounting information systems and improving financial literacy can contribute to better MSME performance, whereas the current use of social media has not yet produced a significant impact.