Pengaruh Pengetahuan Akuntansi dan Budaya Kerja terhadap Kinerja Manajerial pada UKM di Kota Gorontalo

Abstract

This study aims to examine the influence of accounting knowledge and work culture on the managerial performance of Small and Medium Enterprises (SMEs) in Gorontalo City. The study employed a quantitative approach with an associative research design. Primary data were collected through questionnaires administered to 97 SME owners/managers selected from a population of 3,565 SMEs using the Slovin formula. The collected data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics Version 25. The results indicate that accounting knowledge has a positive and statistically significant influence on the managerial performance of SMEs in Gorontalo City. Similarly, work culture has a positive and statistically significant influence on managerial performance. Furthermore, the results demonstrate that accounting knowledge and work culture simultaneously have a positive and statistically significant influence on the managerial performance of SMEs. These findings indicate that both individual knowledge and organizational work practices are important factors in supporting effective managerial performance among SME owners/managers. Therefore, efforts to improve accounting knowledge through relevant training and to foster a supportive, disciplined, and productive work culture may contribute to strengthening the managerial performance of SMEs in Gorontalo City. The findings provide empirical evidence that enhancing managerial capabilities should consider both accounting competence and work culture as complementary factors.