Pengaruh Pengetahuan Akuntansi, Pengalaman Usaha, dan Skala Usaha terhadap Kinerja UMKM di Kecamatan Sako, Kota Palembang dengan Informasi Akuntansi sebagai Variabel Intervening

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Sako District, Palembang City have continued to grow in number, but this growth has not always been accompanied by improved business performance. Accounting knowledge, business experience, and business scale are considered important internal resources, while accounting information may function as a mechanism that converts those resources into better business performance. This study aims to examine the effect of accounting knowledge, business experience, and business scale on MSME performance, as well as the role of accounting information as an intervening variable. The study employed a quantitative causal-associative design. Data were collected through questionnaires from 100 MSME actors in Sako District selected using purposive sampling. The data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4.2.9. The results show that accounting knowledge, business experience, and business scale have positive and significant effects on MSME performance and accounting information. Accounting information also has a positive and significant effect on MSME performance. Furthermore, accounting information significantly mediates the effects of accounting knowledge, business experience, and business scale on MSME performance. The R-square values are 0.656 for accounting information and 0.716 for MSME performance. The findings emphasize that improving MSME performance requires not only strengthening the capabilities and resources of business owners but also ensuring that accounting information is systematically generated and utilized in business decisions.