PENGARUH MANFAAT RAGAM OUTPUT AKUNTANSI DAN EVALUASI LAPORAN KEUANGAN TERHADAP KEMAJUAN UMKM SEKTOR DAGANG DI KECAMATAN BATUKLIANG LOMBOK TENGAH

The Effect Of The Benefits Of Various Accounting Outputs And Financial Report Evaluation On The Progress Of Msmes In The Trade Sector In Batukliang District, Central Lombok

Abstract

The objective of this study was to analyze the influence of various accounting outputs and financial report evaluations, as measured by company financial performance indicators. This included sorting company assets and owners, determining the source and use of funds, budgeting, calculating taxes, calculating cash flow during a period, keeping diaries, journals, ledgers, and financial reports. These variables significantly impacted the progress of MSMEs in the trading sector in Batukliang District, Central Lombok, both simultaneously and partially. The study sample consisted of 94 respondents from a population of 1,565.

The results of the study indicate that the significance value is 0.000, a value much smaller than 0.05, which means that each independent variable has a significant influence, both partially and simultaneously, on the progress of MSMEs in the trade sector. The strength or weakness of the variable relationship is as shown in the R value of 93.1%, indicating a very strong correlation. The adjusted R2 value is 0.852, meaning that 85.2% of the variation in MSME progress can be explained by variations in the ten independent variables. While the remaining 14.8% is explained by other factors. Thus, the impact of the ten indicators greatly influences the progress of MSMEs in the trade sector, referring to the results of the analysis whose coefficient value is positive, meaning that the relationship between the independent variables is in the same direction as the progress of MSMEs in one of the sectors in Batukliang District, Central Lombok.