DEWI SASTIKA, NPM 2210100004 (2026) PENGARUH SISTEM PENCATATAN KEUANGAN, PENGENDALIAN BIAYA, MANAJEMEN KAS, DAN MODAL USAHA TERHADAP PROFITABILITAS UMKM DI KOTA RANTAUPRAPAT. Skripsi thesis, Universitas Labuhanbatu.
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Abstract
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh sistem pencatatan keuangan, pengendalian biaya, manajemen kas, dan modal usaha terhadap profitabilitas UMKM di Kota Rantauprapat. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui penyebaran kuesioner kepada 98 responden pelaku UMKM. Analisis data dilakukan menggunakan program SPSS (Statistical Product and Service Solutions) dengan metode analisis deskriptif, uji hipotesis melalui uji t (parsial), uji F (simultan), serta uji koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa secara parsial sistem pencatatan keuangan tidak berpengaruh signifikan terhadap profitabilitas UMKM dengan nilai thitung (1,635) < ttabel (1,986). Pengendalian biaya berpengaruh positif dan signifikan terhadap profitabilitas dengan nilai thitung (2,779) > ttabel (1,986). Manajemen kas berpengaruh positif dan signifikan terhadap profitabilitas dengan nilai thitung (2,835) > ttabel (1,986). Modal usaha juga berpengaruh positif dan signifikan terhadap profitabilitas dengan nilai thitung (2,289) > ttabel (1,986). Secara simultan, sistem pencatatan keuangan, pengendalian biaya, manajemen kas, dan modal usaha berpengaruh signifikan terhadap profitabilitas UMKM dengan nilai Fhitung (40,881) > Ftabel (2,470). Nilai koefisien determinasi (R²) sebesar 0,637 menunjukkan bahwa 63,7% variasi profitabilitas UMKM di Kota Rantauprapat dapat dijelaskan oleh keempat variabel tersebut, sedangkan sisanya sebesar 36,3% dipengaruhi oleh faktor lain di luar penelitian. Kata kunci : Sistem Pencatatan Keuangan, Pengendalian Biaya, Manajemen Kas, Modal Usaha, Profitabilitas ================================================================================================= This study aims to determine and analyze the effect of financial recording systems, cost control, cash management, and business capital on the profitability of Micro, Small, and Medium Enterprises (MSMEs) in Rantauprapat City. This research uses a quantitative approach with data collection techniques through distributing questionnaires to 98 MSME respondents. Data analysis was carried out using SPSS (Statistical Product and Service Solutions) with descriptive analysis methods, hypothesis testing through t-test (partial), F-test (simultaneous), and coefficient of determination (R²). The results show that partially, the financial recording system does not have a significant effect on MSME profitability with a t-value (1.635) < t-table (1.986). Cost control has a positive and significant effect on profitability with a t-value (2.779) > t-table (1.986). Cash management has a positive and significant effect on profitability with a t-value (2.835) > t-table (1.986). Business capital also has a positive and significant effect on profitability with a t-value (2.289) > t-table (1.986). Simultaneously, financial recording systems, cost control, cash management, and business capital have a significant effect on MSME profitability with an F-value (40.881) > F-table (2.470). The coefficient of determination (R²) value of 0.637 indicates that 63.7% of the variation in MSME profitability in Rantauprapat City can be explained by these four variables, while the remaining 36.3% is influenced by other factors outside this study. Keywords : Financial Recording System, Cost Control, Cash Management, Business Capital, Profitability
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Sistem Pencatatan Keuangan, Pengendalian Biaya, Manajemen Kas, Modal Usaha, Profitabilitas ======================== Financial Recording System, Cost Control, Cash Management, Business Capital, Profitability |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HF Commerce H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with email repository@ulb.ac.id |
| Date Deposited: | 29 May 2026 08:07 |
| Last Modified: | 29 May 2026 08:07 |
| URI: | http://repository.ulb.ac.id/id/eprint/2439 |
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