Pengaruh Modal, Penerapan Cash Basis dan Perilaku Kewirausahaan Terhadap Pendapatan Penjual Masker Kota Palangka Raya

Effect of Capital, Application of Cash Basis, and Entrepreneurial Behavior on the Income of Mask Sellers in Palangka Raya

Authors

  • San Petro Sekolah Tinggi Ilmu Ekonomi Yayasan Bank Pembangunan Kalteng (YBPK)
  • Warjeni Antrianingsih Sekolah Tinggi Ilmu Ekonomi Yayasan Bank Pembangunan Kalteng (YBPK)

DOI:

https://doi.org/10.33084/neraca.v6i2.2637

Keywords:

Modal, Cash Basis, Perilaku Kewirausahaan, Pendapatan

Abstract

 Tujuan dari penelitian menguji kembali secara empiris pengaruh dari modal, penerapan cash basis dan prilaku kewirausahaan terhadap pendapatan penjual masker. Metode penelitian merupakan penelitian kuantitatif deskriptif untuk melihat pengaruh dari modal, penerapan cash basis, dan perilaku kewirausahaan pada pendapatan penjual masker Kota Palangka Raya. Penelitian ini menggunakan 40 responden pedagang masker yang tersebar di Kota Palangka Raya secara accidental sampling. Teknik analisis data dalam penelitian ini menggunakan regresi linear berganda. Hasil dari penelitian ini menemukan bahwa modal, penerapan cash basis, dan perilaku kewirausahaan berpengaruh positif terhadap pendapatan penjual masker baik secara parsial maupun simultan. Penelitian ini menunjukan bahwa perlu adanya pencatatan keuangan berbasis kas, untuk menghindari pencatatan keuangan yang bersifat sederhana serta perlunya kegiatan pelatihan akuntansi dan pemanfaatan teknologi aplikasi akuntansi UMKM melalui media smartphone

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Published

2021-05-05

Issue

Vol. 6 No. 2 (2021): Neraca: Jurnal Pendidikan Ekonomi

Section

Articles

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How to Cite

Petro, S., & Antrianingsih, W. (2021). Pengaruh Modal, Penerapan Cash Basis dan Perilaku Kewirausahaan Terhadap Pendapatan Penjual Masker Kota Palangka Raya: Effect of Capital, Application of Cash Basis, and Entrepreneurial Behavior on the Income of Mask Sellers in Palangka Raya. Neraca: Jurnal Pendidikan Ekonomi, 6(2), 1-9. https://doi.org/10.33084/neraca.v6i2.2637

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