Anggi Safitri, Susi (2022) PENGARUH MODAL KERJA, KOMPETENSI SUMBER DAYA MANUSIA, DAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KEUANGAN BUMDES DI KABUPATEN PONOROGO. Skripsi (S1) thesis, Universitas Muhammadiyah Ponorogo.
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Abstract
The object of this research is the Village Owned Enterprises (BUMDES) in Ponorogo Regency. The purpose of this study was to determine (1) working capital, (2) human resource competencies, and (3) accounting information systems on the financial performance of Village Owned Enterprises (BUMDES) in Ponorogo Regency. The population in this study were all village-owned enterprises (BUMDES) in Ponorogo Regency with a developing classification. The data used are primary data using a questionnaire. The sample in this study was 73 respondents who were calculated using the slovin formula. The data analysis method in this study is multiple linear regression analysis with processing using SPSS version 25. The test results on the first hypothesis show that working capital (X1) partially affects the financial performance of the BUMDes, meaning that increasing capital will have a positive impact on the work process so that it will have an effect on improving the BUMDes' financial performance. The results of the second hypothesis test indicate that the competence of human resources (X2) has a partial effect on the financial performance of the BUMDes, meaning that the higher the competence of human resources in a BUMDes will lead to better financial management so that financial performance will increase. The results of the third hypothesis test indicate that the accounting information system (X3) partially has no effect on the financial performance of the BUMDes, meaning that the existing information system at the BUMDes has not met the expected needs and has not been able to improve the financial performance of BUMDes. Simultaneous test results show that working capital, human resource competence, and accounting information systems affect the financial performance of the Bumdes with a determination value (R2) of 20.9%. This means that every Bumdes with large working capital, high competence of human resources, and accounting information system will have an impact on the high financial performance of Bumdes in Ponorogo Regency. Keywords: Working Capital, Human Resource Competence, Accounting Information Systems, Financial Performance, BUMDES.
| Item Type: | Thesis (Skripsi (S1)) |
|---|---|
| Uncontrolled Keywords: | Working Capital, Human Resource Competence, Accounting Information Systems, Financial Performance, BUMDES. |
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Economic > Department of Accounting |
| Depositing User: | fe . userfe |
| Date Deposited: | 18 Aug 2022 03:27 |
| Last Modified: | 18 Aug 2022 03:27 |
| URI: | http://eprints.umpo.ac.id/id/eprint/9593 |
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