PENGARUH MODAL USAHA, KARAKTERISTIK WIRAUSAHA DAN KUALITAS LAPORAN KEUANGAN TERHADAP PERKEMBANGAN UMKM DI DESA TELUK MAJELIS KABUPATEN TANJUNG JABUNG TIMUR

Abstract

The development of Micro, Small and Medium Enterprises (MSMEs) in Teluk Majelis Village, Tanjung Jabung Timur Regency has not been able to develop, this is evidenced by the average number of MSME workers every year does not increase, the number of customers is increasing. did not increase and the number of sales did not increase. .. This is because most of the MSME actors have limited working capital, poor management of business capital, unfavorable entrepreneurial characteristics, and poor financial bookkeeping. There are two problems examined in this thesis, namely (1) Does business capital, entrepreneurial characteristics, and quality of financial reports jointly (simultaneously) affect the development of micro, small and medium enterprises (MSMEs) in Teluk Assembly Village, Tanjung Jabung Regency East. (2) Do business capital, entrepreneurial characteristics, and the quality of financial reports themselves (partially) affect the development of micro, small and medium enterprises (MSMEs) in Teluk Majelis Village, Tanjung Jabung Timur Regency. The objectives of this study are (1) To determine the effect of business capital, entrepreneurial characteristics, and the quality of financial reports simultaneously on the development of micro, small and medium enterprises (MSMEs) in Teluk Majelis Village, Tanjung Jabung Timur Regency. (2) To determine the effect of business capital, entrepreneurial characteristics, and the quality of partial financial reports on the development of micro, small and medium enterprises (MSMEs) in Teluk Majelis Village, Tanjung Jabung Timur Regency. This study uses a descriptive method with a quantitative approach. The data collection instruments in this study were observation, interviews and questionnaires. Sources of data used are primary data and secondary data. The informants in this study were the owners of MSMEs in Teluk Majelis Village, Tanjung Jabung Timur Regency, totaling 23 MSMEs. From the results of the research conducted, it can be concluded that (1) There is an effect of venture capital, entrepreneurial characteristics and the quality of financial reports together (simultaneously) on the development of micro, small and medium enterprises (MSMEs) in Teluk Majelis Village, Tanjung Jabung Timur Regency. (2) There is an effect of business capital, entrepreneurial characteristics and the quality of financial reports individually (partially) on the development of micro, small and medium enterprises (MSMEs) in Teluk Majelis Village, Tanjung Jabung Timur Regency.