Pengaruh Literasi Akuntansi Dan Pemanfaatan Teknologi Digital Terhadap Kinerja UMKM Di Distrik Abepura Jayapura
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This study employed a quantitative descriptive method, with data collection techniques including observation, documentation, interviews, and questionnaires. The population comprised 92 MSMEs in the Abepura District, Jayapura. The sampling technique employed was total sampling, which used the entire population as a sample. Therefore, the sample size for this study was 92 respondents. The data analysis technique used was multiple linear regression analysis, supported by SPSS version 25 software. The study found that accounting literacy significantly impacted the performance of MSMEs in the Abepura District, Jayapura. The use of digital technology did not significantly impact MSME performance in the Abepura District, Jayapura.
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