<p>Tujuan penulisan adalah untuk mengetahui dan menganalisis peran informasi akuntansi dalam meningkatkan pertumbuhan kinerja UMKM di restoran-restoran di Palembang. Data yang dianalisis adalah hasil metode wawancara dengan 5 informan yaitu pemilik UMKM di bidang kuliner berupa restoran. Data dianalisis menggunakan analisis deskriptif kualitatif. Hasil penelitian menunjukkan bahwa informasi akuntansi memiliki peran dalam meningkatkan pertumbuhan kinerja UMKM. Hasil ini dapat dilihat bahwa beberapa UMKM telah menggunakan informasi akuntansi dalam menjalankan bisnis mereka. Dari sejumlah UMKM yang diteliti juga menunjukkan bahwa mereka mengambil tindakan dan keputusan bisnis menggunakan informasi akuntansi sesuai dengan teori akuntansi, hanya saja mereka tidak menyadarinya. Ini karena pemilik tidak memiliki latar belakang pendidikan akuntansi. Peningkatan pertumbuhan kinerja UMKM dapat dilihat dari peningkatan penjualan, pengurangan biaya, dan penambahan aset pada UMKM yang telah menggunakan informasi akuntansi dengan baik..</p><p><em>The purpose of writing is to find out and analyze the role of accounting information in increasing the growth of MSME performance in restaurants in Palembang. The data analyzed are the results of the interview method with 5 informants namely the owner of UMKM in the culinary field in the form of a restaurant. Data were analyzed using qualitative descriptive analysis. The results showed that accounting information has a role in increasing the growth of MSME performance. This result can be seen that some MSMEs have used accounting information in running their business. From a number of MSMEs studied also showed that they took business actions and decisions using accounting information in accordance with accounting theory, only they were unaware of it. This is because the owner does not have an accounting education background. The improvement in MSME performance growth can be seen from the increase in sales, cost reduction, and the addition of assets to MSMEs that have used accounting information well.</em></p>
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