PENGARUH EFEKTIVITAS PENGGUNAAN BANTUAN PRODUKTIF USAHA MIKRO, MODAL USAHA, DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KEUANGAN UMKM BUMDES DESA KARANGAN KEC. BADEGAN

ABSTRACT
Micro, Small and Medium Enterprises (MSMEs) currently support the largest economy in Indonesia because the greater the contribution of MSMEs, the stronger the country's economy (Kristian, 2010). Various efforts have been made to develop MSMEs, starting from providing assistance, business capital, and implementing an Accounting Information System. The purpose of this study is to determine the effect of the effectiveness of the use of productive assistance for micro businesses, business capital, and the use of accounting information systems on the financial performance of SMEs BUMDES Karangan Village, Badegan District. The sample is MSME BUMDES Karangan Village, Badegan district using saturated sampling technique and a sample of 50 respondents. The analysis used in this study using multiple linear regression analysis using the SPSS 25 program. This study resulted in a partial test (t) as follows: the effect of the Effectiveness of Using Micro Business Productive Assistance (X1) = 0.042, Business Capital (X2) = 0.036, and Use of Accounting Information Systems (X3) = 0,059.
Keywords: the effectiveness of the use of micro business productive assistance, business capital, the use of accounting information systems, MSME financial performance