Pengaruh Legalitas, Sdm, Modal, Teknologi Terhadap Kinerja Ukm Dengan Penerap…

ABSTRACT This research aims to analyze the influence of legality, capital, human resources, and technology on the performance of SMEs with the implementation of digital accounting as a moderator. The population of this study consists of SME actors in Kepenuhan District, Rokan Hulu Regency, totaling 1,991. The sample used includes 95 SMEs, with sampling conducted using purposive sampling ba…