PENGARUH KEMAMPUAN MENYUSUN LAPORAN KEUANGAN DAN LATAR BELAKANG PENDIDIKAN YANG DIMILIKI OLEH PELAKU UMKM TERHADAP KINERJA UMKM

This research aims to examine and analyze the influence of the ability to arrange financial statements and educational background owned by MSMEs to the performance of MSMEs. The study was conducted to MSME performers, namely owners or managers of MSMEs in the Central Surabaya area with a sampling technique using quota sampling techniques where the population and sample of this study were equal to 32 MSMEs. The reason for using the technique is because the number of MSMEs in the Central Surabaya Region is very limited. This research uses quantitative descriptive analysis techniques with multiple linear regression analysis using SPSS tools. The results of the research state that there is an influence between the ability to arrange financial statements and the educational background possessed by MSME performers on MSME Performance simultaneously while partially, Educational Background has no effect on MSME Performance