Pengaruh Literasi Keuangan dan Pemanfaatan Sistem Informasi Akuntansi terhadap Kinerja Keuangan UMKM di Kabupaten Bireuen

Abstract

This study aimed to determine the effect of Financial Literacy and the Utilization of Accounting Information Systems on the Financial Performance of MSMEs in Bireuen Regency. This study used a quantitative method with an explanatory research approach. The population consisted of MSME owners in Bireuen Regency, while the sample consisted of 87 respondents selected using purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of IBM SPSS Statistics. The results showed that Financial Literacy had a positive and significant effect on the Financial Performance of MSMEs, with a significance value of 0.003 < 0.05. The Utilization of Accounting Information Systems had a positive but insignificant effect on the Financial Performance of MSMEs, with a significance value of 0.102 > 0.05. Simultaneously, Financial Literacy and the Utilization of Accounting Information Systems had a significant effect on the Financial Performance of MSMEs, with a significance value of 0.000 < 0.05. The coefficient of determination (R²) of 0.166 indicated that the two independent variables explained 16.6% of the variation in MSMEs' Financial Performance, while the remaining 83.4% was explained by other factors outside the study.