The Role of Financial Literacy, Use of Accounting Information Systems, Human Resources on SME Performance

Authors : Nurul Hidayati Ni’matulHoiroh; Anisatul Izzah; M. Taufiq Noor Rokhman; Novi Trisnawati; Sukma Perdana

Volume/Issue : Volume 5 - 2020, Issue 12 - December

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The purpose of this study was to determine and analyze the effect of financial literacy on SME performance, the influence of the use of accounting information on the performance of SMEs, and the influence of human resources on the performance of SMEs. This study uses a quantitative approach with the respondents of SME owners in Malang. The object of this research is the owner. UKM in five sub-districts of Malang City, Indonesia. The data collection technique used a survey method with a questionnaire research instrument (questionnaire). The analysis tool used is multiple linear regression. The results of the analysis show that financial literacy, the use of accounting systems, human resources have a significant influence on the performance of SMEs in Malang City

Keywords : Financial Literacy, Accounting Information Systems, Human Resources, SME Performance.


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