The Role of Accounting Understanding, Training Program, Information Technology Utilization, and Sustainability Issues on the Performance of Small and Medium-sized Enterprises (Smes) (Case Study on Smes Community In D I Yogyakarta)

Abstract

The pillar of SMES development in Indonesia at this time is the digitization of SMEs through the use of technology. This study aims to examine the influence of accounting understanding, training programs, information technology utilization, and sustainability strategies on the performance of Micro, Small, and Medium Enterprises (SMEs) in the Special Region of Yogyakarta. This study uses primary data obtained from a questionnaire distributed to 100 SMES actors. The analysis method used is multiple linear regression with the help of SPSS software version 25. The findings of the study show that accounting understanding, training programs, information technology utilization, and sustainability strategies have a positive influence on the performance of SMEs.