Faktor-Faktor Penentu Kinerja UMKM Di Kelurahan Lagoa: Ketidakpastian Lingkungan Sebagai Variabel Moderating

  • Holisoh S
  • Putra R
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Abstract

This study examines the effect of venture capital, the application of accounting information systems and ecommerce on the performance of MSMEs with environmental uncertainty as a moderating variable. The research method used is quantitative with data collection techniques through questionnaires. A total of 97 respondents were collected from various MSMEs in Lagoa District, Jakarta. Hypotheses were tested using the Smart PLS software application. The results show that venture capital have a positive effect on the performance of MSMEs. Accounting information systems have a negative effect on the performance of SMEs. Ecommerce has a positive effect on the performance of MSMEs. Environmental uncertainty has a positive effect on the performance of MSMEs. Environmental uncertainty cannot moderate the effect of venture capital on MSME performance. Environmental uncertainty can moderate the effect of accounting information systems on MSME performance. Environmental uncertainty cannot moderate the influence of the environment on the performance of MSMEs.

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APA

Holisoh, S., & Putra, R. R. (2022). Faktor-Faktor Penentu Kinerja UMKM Di Kelurahan Lagoa: Ketidakpastian Lingkungan Sebagai Variabel Moderating. Jurnal Akuntansi Bisnis, 20(1), 105–123. https://doi.org/10.24167/jab.v20i1.4398

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