THE EFFECT OF UNDERSTANDING ACCOUNTING RECORDS AND CAPITAL READINESS ON THE EFFICIENCY OF UMKM INCOME (CASE STUDY OF FOOD AND BEVERAGE TRADERS REGISTERED AT UMKM MEDAN CITY)

Abstract

The purpose of this study is to discover how the accounting records and capital readiness of MSMEs in the food and beverage sector that are registered with the MSMEs of Medan City impact the revenue efficiency of such MSMEs. A questionnaire was utilized as the method of data collecting in the study. Then the data analysis techniques used in this study were statistical tests, classical assumption tests, multiple linear regression tests, hypothesis testing and coefficient of determination tests. This study uses primary data that comes from the results of distributing questionnaires and interviews conducted by researchers to meatball traders and secondary data that is used comes from the MSMEs of Medan City. The results of the analysis show that the understanding of accounting records and capital readiness together have a positive effect on income efficiency.