Pengaruh Struktur Permodalan, Optimalisasi Media Sosial, Sistem Informasi Akuntansi, dan Sistem Akuntansi Penjualan terhadap Peningkatan Penjualan UMKM di Kecamatan Nganjuk
DOI:
https://doi.org/10.54065/jss.6.4.2026.1665Keywords:
Optimalisasi Media Sosial, Penjualan UMKM, Sistem Akuntansi Penjualan, Sistem Informasi Akuntansi, Struktur PermodalanAbstract
Micro, Small, and Medium Enterprises (MSMEs) play an important role in employment creation and local economic growth; however, many MSMEs still face challenges in managing capital, optimizing social media, and implementing accounting systems to support sustainable sales growth. This study aimed to analyze the effects of capital structure, social media optimization, accounting information systems, and sales accounting systems on MSME sales growth in Nganjuk District. A quantitative causal research design was employed involving 53 MSME owners selected through purposive sampling. Data were collected using a closed-ended questionnaire and analyzed through multiple linear regression using SPSS version 25. The analysis included validity and reliability tests, classical assumption tests, the coefficient of determination, partial t-tests, and the simultaneous F-test. The results showed that capital structure had no significant effect on MSME sales growth (B = −0.072; p = 0.768), accounting information systems had no significant effect (B = 0.140; p = 0.344), and sales accounting systems also had no significant effect (B = 0.262; p = 0.196). In contrast, social media optimization had a positive and significant effect on MSME sales growth (B = 0.381; p = 0.002), making it the most influential variable in the model. Simultaneously, the four independent variables significantly affected MSME sales growth (F = 9.426; p < 0.001), with an R² value of 0.440, indicating that the model explained 44% of the variation in sales growth. These findings imply that MSME owners should prioritize strategic social media utilization while strengthening capital management and integrating accounting information into business decision-making. In conclusion, social media optimization is the primary determinant of MSME sales growth in Nganjuk District, although an integrated management approach remains necessary to achieve sustainable business development.
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