UMKM is a productive economic efforts controlled by individuals, or agencies but with special business capital and limitations in increasing efforts, and not alliances that belong to companies or cooperatives UMKM b ecomes one of the important economy pillars in Indonesia when there was a monetary emergency in 1997. When many large industries went bankrupt in that era, UMKM activities in Indonesia even increased when companies/industries experienced in a bad situation. This research aims to find out the factors affecting performance of Small Micro Medium Enterprise (UMKM).  Research used quantitative methods which conducted at the Lagon MMS, Jakarta. Sampling technique used  probability sampling with simple random sampling techniques of 97 respondents. Data analysis techniques employed Smart PLS3 software. The results show that the factors affecting performance of UMKM namely knowledge, business capital, information systems, E-commerce, and environmental uncertainty affecting knowledge.

Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan perusahaan dan kepemilikan manajerial terhadap keputusan investasi dengan kualitas laba sebagai variabel intervening. pertumbuhan perusahaan dan kepemilikan manajerial sebagai variabel independen sedangkan keputusan investasi sebagai variabel dependen serta kualitas laba sebagai variabel intervening. Populasi dalam penelitian ini adalah Seluruh perusahaan BUMN yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2019 yang terdiri dari 20 perusahaan. Setelah dilakukan pengumpulan data serta pengambilan sampel dengan menggunakan metode purposive sampling melalui kriteria-kriteria yang telah ditetapkan maka sampel yang digunakan dalam penelitian ini adalah berjumlah 6 perusahaan BUMN. Pengujian hipotesis ini menggunakan STATA sebagai alat uji. Metode analisis data diuji dengan uji statistik deskriptif, korelasi, uji moltikolinearitas, uji heteroskedastisitas, uji autokorelasi serta uji normalitas. Uji hipotesis dilihat dari analisis hasil analisis SEM. Hasil penelitian membuktikan bahwa pertumbuhan perusahaan berpengaruh positif signifikan terhadap keputusan investasi. Kepemilikan manajerial tidak berpengaruh terhadap keputusan investasi. Pertumbuhan perusahaan tidak berpengaruh terhadap kualitas laba. Kepemilikan manajerial tidak berpengaruh terhadap kualitas laba. kualitas laba berpengaruh signifikan terhadap tingkat keputusan investasi. Tidak ada pengaruh signifikan antara hubungan pertumbuhan perusahaan terhadap keputusan investasi melalui kualitas laba. Tidak ada pengaruh signifikan antara hubungan kepemilikan manajerial terhadap keputusan investasi melalui kualitas laba.

The purpose of this study was to analyze the interest in using accounting software for MSME owners by using education level as a moderating variable. The data collection technique uses simple random sampling via Google Forms. The sample of this research is 164 respondents. This research data processing method uses smartPLS with the aim of testing the hypothesis. The results of this study indicate that performance expectations, effort expectations, hedonic motivation, social influence, and education level have a positive and significant effect on interest in using accounting software, while education level does not moderate UTAUT 2 on interest in using accounting software. The results of this study recommend that to increase interest in using accounting software for MSMEs, it is necessary to socialize from the government and accounting software provider companies regarding the importance of using accounting software and the benefits obtained for MSME entrepreneurs to make better financial reporting records.

The purpose of this research is to analyze the influence of accounting expertise and accounting information systems on the performance of MSMEs using environmental uncertainty as a moderating variable.  The research method used is quantitative with data collection techniques through questionnaires. A total of 97 respondents were collected from various MSMEs in the Lagoa sub-district, Jakarta, Indonesia. The sample was tested for validity and reliability as well as hypothesis testing through the Smart PLS software application. The findings indicated that accounting expertise had no discernible influence on MSMEs' performance. Accounting information systems have a substantial impact on the performance of micro, small, and medium-sized enterprises (MSMEs). Uncertainty in the environment might mitigate the influence of accounting expertise on the performance of MSMEs. Environmental uncertainty may mitigate the influence of accounting information systems on the performance of small and medium-sized businesses.

This study aims to examine the influence of Worker Morality, Leadership Style on AccountingFraud Tendency which is moderated by the existence of an Internal Control System. Data were collected using a survey method with a questionnaire technique. The population used in this study was any individual who had worked or worked experience. Samples were taken using accidental sampling. The results of this study are Worker Morality influential and significant towards Accounting Fraud Tendency means the better the morality of an employee, the less