Pengaruh Pengetahuan Akuntansi Dan Kemampuan Penyusunan Laporan Keuangan Terhadap Kinerja Umkm Yang Dimoderasi Oleh Fintech (Studi Kasus Pada Pelaku Umkm Kabupaten Sleman)

Safitri, Irma Oktarina and Siregar, Baldric and Badrudin, Rudy (2025) Pengaruh Pengetahuan Akuntansi Dan Kemampuan Penyusunan Laporan Keuangan Terhadap Kinerja Umkm Yang Dimoderasi Oleh Fintech (Studi Kasus Pada Pelaku Umkm Kabupaten Sleman). Jurnal thesis, Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta.

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Abstract

The purpose of this study is to analyze the influence of accounting knowledge and ability to prepare financial reports on MSME performance moderated by fintech. Using primary data by distributing questionnaires via Google Form to MSMEs in Sleman Regency with a purposive sampling method. A total of 200 samples were obtained with the criteria of micro businesses in Sleman Regency, having run a business for at least six months, having received facilities from the Sleman Regency Cooperatives, Small and Medium Enterprises Office, and having implemented digital connection services with financial technology. The data were processed using Partial Least Square (PLS) 4. The results of the study indicate that accounting knowledge and the ability to prepare financial reports have a positive and significant effect on MSME performance. Fintech acts as a moderator that strengthens the relationship between accounting knowledge and MSME performance, but has not shown a significant moderating effect between the relationship ability to prepare financial reports and MSME performance.

Item Type: Thesis (Jurnal)
Additional Information: Jurnal dapat dibaca di Perpustakaan dengan Call Number SAF P 696/2025
Uncontrolled Keywords: accounting knowledge, financial reports, performance, MSMEs, fintech
Subjects: AKUNTANSI > Analisis Laporan Keuangan
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Unnamed user with email webmaster@stieykpn.ac.id
Date Deposited: 09 Sep 2025 02:21
Last Modified: 09 Sep 2025 02:21
URI: http://repositorybaru.stieykpn.ac.id/id/eprint/3390

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