The digital era for MSMEs is a new era that is full of challenges but has big opportunities. Challenges and opportunities can be used as a strength by MSMEs to face the economic crisis after the Covid-19 pandemic. The impact of the Covid-19 pandemic on MSME actors has caused sales to drop drastically, this is also felt by MSMEs in Barito Kuala Regency. So it is necessary to have a marketing strategy to increase the number of sales by utilizing digital technology. The purpose of this study was to determine the direct and indirect effect of digital marketing in increasing sales of MSMEs in Barito Kuala Regency with the mediation of technological capital. It is hoped that this research will serve as a solution for MSMEs in Barito Kuala Regency in increasing and recovering sales after the Covid-19 pandemic. This study uses a descriptive quantitative approach. The sample in this study amounted to 93 MSME actors around Barito Kuala Regency which were taken randomly. The analysis used in this study is Path Analysis and the Sobel test (Sobel-test) for testing the intervening variables. The results of the study show that digital marketing has a direct or indirect effect and technological capital is an intervening variable that can mediate the influence of digital marketing on increasing sales of MSME actors in Batola Regency.
Penelitian ini bertujuan untuk mengeksplorasi bagaimanakah praktik akuntansi dan kendala-kendala apakah yang menghambat penerapan akuntansi bagi UMKM yang menjadi binaan Rumah UMKM Kabupaten Barito Kuala. Metode penelitian ini menggunakan pendekatan kualititatif deskriptif. Data dikumpulkan terutama melalui kuesioner google form dan wawancara secara langsung kepada 69 responden dipilih random sampling. Hasil penelitian menunjukkan bahwa sekitar 80% UMKM belum memiliki pemahaman terkait dengan akuntansi yang benar dan pentingnya akuntansi dalam pengelolaan sebuah usaha. Sebagian besar (51%) pelaku UMKM belum melakukan pecatatan atas transaksi penjualan, pembelian, persediaan barang, kas masuk, kas keluar dan pembayaran gaji dan transaksi lainnya. Sebagian besar (80%) pelaku UMKM yang melakukan pencatatan tidak menyimpan catatan secara permanen dan menggunakan sistem pencatatan single entry dan masih belum menerapkan pembukuan double entry. Sistem pencatatan 100% dilakukan secara manual. 30% pelaku UMKM enyusun laporan keuangan namun tidak disajikan secara lengkap dan 70% pelaku UMKM tidak membuat laporan keuangan. Alasan tidak melakukan pencatatan dan membuat laporan keuangan karena berbagai kendala yang menghambat.
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