Pengaruh Penggunaan Informasi Akuntansi Dan Literasi Keuangan Terhadap Kinerja UMKM Di Kota Lahat-Sumatera Selatan

This study aims to analyze the influence of the use of accounting information and financial literacy on the performance of UMKM in Lahat, South Sumatra. This research is a quantitative study using primary data obtained from questionnaires that have been distributed and measured using a likert scale. The population in this study is UMKM in Lahat City. The sampling method used in this study was purposive sampling by using the Slovin formula and obtained 100 samples. The test results of the instruments in this study are valid and reliable. The data analysis technique used is multiple regression analysis using SPSS (Statistical Package for Social Sciense). The results in this study show that the use of accounting information and financial literacy affect the performance of UMKM. Keywords: the use of accounting information, financial literacy, and the performance of UMK