CD Skripsi

Pengaruh Legalitas, Sdm, Modal, Teknologi Terhadap Kinerja Ukm Dengan Penerapan Akuntansi Digital Sebagai Pemoderasi (Studi Empiris Ukm Di Kecamatan Kepenuhan Kabupaten Rokan Hulu)

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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 based
on the following criteria: 1) registered with the Cooperatives and SMEs Office,
Transmigration, and Manpower of Rokan Hulu, 2) SMEs located in Kepenuhan
District, 3) SMEs that have been in operation for at least 1 year, 4) number of SMEs
from 2021-2023, 5) annual sales revenue > 300 million. The data analysis tool used
is WarpPLS. The results show that legality has an influence on SME performance.
Capital has an influence on SME performance. Human resources have an influence
on SME performance. Technology has an influence on SME performance.
Additionally, the implementation of digital accounting moderates the influence of
legality on SME performance. The implementation of digital accounting moderates
the influence of capital on the performance of SMEs. The implementation of digital
accounting moderates the influence of human resources on the performance of
SMEs. The implementation of digital accounting does not moderate the influence
of technology on the performance of SMEs. The novelty of this research adds
legality and digital accounting as moderating variables, and changes the object of
this research to the research object in Kepenuhan District, Rokan Hulu Regency.
Keywords: Legality, Capital, Human Resources, Technology, Digital Accounting,
SME Performance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102125044

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102125044

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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